https://www.taxtmi.com/caselaws?id=97546 Exemption under Notification No. 64/86-C.E. extended to steel balls, outer rings and inner rings used in manufacturing ball bearings as parts of parts. The applicable principle treated parts of parts as covered where they are used in producing the final goods, irrespective of whether the intermediate component relates to electric motors or ball bearings. Entitlement to an otherwise available exemption did not depend on specifically claiming that notification in the classification list; an alternative exemption claim could be considered after rejection of the originally claimed notification. Duty demand was set aside, with consequential relief. 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 Exemption under Notification No. 64/86-C.E. extended to steel balls, outer rings and inner rings used in manufacturing ball bearings as parts of parts. The applicable principle treated parts of parts as covered where they are used in producing the final goods, irrespective of whether the intermediate component relates to electric motors or ball bearings. Entitlement to an otherwise available exemption did not depend on specifically claiming that notification in the classification list; an alternative exemption claim could be considered after rejection of the originally claimed notification. Duty demand was set aside, with consequential relief. Case-Laws Central Excise Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97546