https://www.taxtmi.com/caselaws?id=100611 Project import assessment under Heading 9801 did not exclude the operation of another applicable exemption notification where the governing notification preserved such exemption. The Tribunal accepted that Notification No. 86/88 remained available for the abrasion testing machine, accessories and spares imported for an industrial plant, and found no infirmity in the order of the Commissioner (Appeals), which had followed earlier decisions on the same issue. The exemption benefit was upheld and the Revenue's challenge failed. en-us Wed, 08 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100611 Project import assessment under Heading 9801 did not exclude the operation of another applicable exemption notification where the governing notification preserved such exemption. The Tribunal accepted that Notification No. 86/88 remained available for the abrasion testing machine, accessories and spares imported for an industrial plant, and found no infirmity in the order of the Commissioner (Appeals), which had followed earlier decisions on the same issue. The exemption benefit was upheld and the Revenue's challenge failed. Case-Laws Customs Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100611