https://www.taxtmi.com/caselaws?id=90601 Dental spittoon bowls of opal glass were analysed as component parts of dentists' chairs for exemption purposes. On the evidence, including catalogues, photographs and institutional certificates, the spittoon was treated as integral to the dental unit and necessary for practical dental treatment. The commentary notes that the alternative tariff classification of the bowls was of limited relevance where the exemption under Notification No. 66/88 extended to component parts of goods covered by Notification No. 65/88, and no different classification case had been advanced below. The stated ratio is that exemption cannot be denied to an integral component merely because another tariff heading is suggested without being the basis of the proceedings. en-us Fri, 13 Jun 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90601 Dental spittoon bowls of opal glass were analysed as component parts of dentists' chairs for exemption purposes. On the evidence, including catalogues, photographs and institutional certificates, the spittoon was treated as integral to the dental unit and necessary for practical dental treatment. The commentary notes that the alternative tariff classification of the bowls was of limited relevance where the exemption under Notification No. 66/88 extended to component parts of goods covered by Notification No. 65/88, and no different classification case had been advanced below. The stated ratio is that exemption cannot be denied to an integral component merely because another tariff heading is suggested without being the basis of the proceedings. Case-Laws Customs Fri, 13 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90601