https://www.taxtmi.com/caselaws?id=93879 The Tribunal dismissed the appeal, affirming the denial of duty exemption on spare parts and accessories of Haemodialysers. The decision was based on the finding that the exemption under Notification No. 66/87-Cus. was limited to spare parts falling under specific chapters of the Customs Tariff Act, excluding the parts in question. The Tribunal emphasized adherence to the legislative intent of the notification, which dictated the eligibility criteria for duty exemption. en-us Thu, 08 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93879 The Tribunal dismissed the appeal, affirming the denial of duty exemption on spare parts and accessories of Haemodialysers. The decision was based on the finding that the exemption under Notification No. 66/87-Cus. was limited to spare parts falling under specific chapters of the Customs Tariff Act, excluding the parts in question. The Tribunal emphasized adherence to the legislative intent of the notification, which dictated the eligibility criteria for duty exemption. Case-Laws Customs Thu, 08 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93879