https://www.taxtmi.com/caselaws?id=94840 Notification No. 155/86-Cus. allowed a reduced customs duty rate for parts used in manufacturing goods under headings 8432 to 8443, but its Explanation confined the reference rate to the complete article rate under the First Schedule read with only the notifications expressly incorporated. Notification No. 59/87-Cus. was specifically included, while Notification No. 114/80-Cus. was not. For parts of web fed offset rotary printing machines classifiable under heading 8443.11, the applicable concessional rate had to be derived only from the incorporated rate and then reduced by 10% ad valorem, resulting in duty at 25% ad valorem and excluding reliance on Notification No. 114/80-Cus. en-us Wed, 01 Mar 2000 00:00:00 +0530 Mon, 05 Dec 2011 12:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94840 Notification No. 155/86-Cus. allowed a reduced customs duty rate for parts used in manufacturing goods under headings 8432 to 8443, but its Explanation confined the reference rate to the complete article rate under the First Schedule read with only the notifications expressly incorporated. Notification No. 59/87-Cus. was specifically included, while Notification No. 114/80-Cus. was not. For parts of web fed offset rotary printing machines classifiable under heading 8443.11, the applicable concessional rate had to be derived only from the incorporated rate and then reduced by 10% ad valorem, resulting in duty at 25% ad valorem and excluding reliance on Notification No. 114/80-Cus. Case-Laws Customs Wed, 01 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94840