https://www.taxtmi.com/caselaws?id=97546 The Tribunal allowed the appeal, ruling in favor of the appellants. It held that the benefit of Notification No. 64/86 should extend to parts of ball bearings and that exemption eligibility is not solely based on being listed in the Classification List. The appellants were deemed entitled to the benefit of the notification, overcoming the denial of benefits under Notification No. 217/96-C.E. for certain components used in manufacturing ball bearings. en-us Thu, 29 Jun 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97546 The Tribunal allowed the appeal, ruling in favor of the appellants. It held that the benefit of Notification No. 64/86 should extend to parts of ball bearings and that exemption eligibility is not solely based on being listed in the Classification List. The appellants were deemed entitled to the benefit of the notification, overcoming the denial of benefits under Notification No. 217/96-C.E. for certain components used in manufacturing ball bearings. Case-Laws Central Excise Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97546