https://www.taxtmi.com/caselaws?id=92944 Slitting saws were treated as classifiable under Heading 98.06, not Heading 8202.20, because the tariff scheme had already been authoritatively construed by a Larger Bench and that view was followed. The same reasoning also placed the goods within the exclusion in Notification No. 69/87-Cus. dated 1-3-1987, so the exemption benefit was unavailable. On that basis, the importer obtained classification relief while the exemption claim failed. en-us Thu, 25 Mar 1999 00:00:00 +0530 Mon, 07 Nov 2011 12:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92944 Slitting saws were treated as classifiable under Heading 98.06, not Heading 8202.20, because the tariff scheme had already been authoritatively construed by a Larger Bench and that view was followed. The same reasoning also placed the goods within the exclusion in Notification No. 69/87-Cus. dated 1-3-1987, so the exemption benefit was unavailable. On that basis, the importer obtained classification relief while the exemption claim failed. Case-Laws Customs Thu, 25 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92944