https://www.taxtmi.com/caselaws?id=90529 Imported piston rings specially designed for agricultural tractors were treated as parts of engines and classified under Heading 8409.99 as parts of Headings 84.07 and 84.08. On that basis, the conditions for exemption under Notification No. 68/86-Cus. were not met because the goods did not fall under Heading 87.08. The earlier observations in Jain Engineering were confined to Notification No. 172/89-Cus. and did not resolve the present classification issue. The claimed customs exemption therefore failed under both notifications, and the denial of benefit was upheld. en-us Wed, 29 Jul 1998 00:00:00 +0530 Sat, 08 Oct 2011 11:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90529 Imported piston rings specially designed for agricultural tractors were treated as parts of engines and classified under Heading 8409.99 as parts of Headings 84.07 and 84.08. On that basis, the conditions for exemption under Notification No. 68/86-Cus. were not met because the goods did not fall under Heading 87.08. The earlier observations in Jain Engineering were confined to Notification No. 172/89-Cus. and did not resolve the present classification issue. The claimed customs exemption therefore failed under both notifications, and the denial of benefit was upheld. Case-Laws Customs Wed, 29 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90529