https://www.taxtmi.com/caselaws?id=101872 An exemption under Notification No. 61/94-Cus. was unavailable where the imported machine was classified under Heading 8479.89 and the notification expressly excluded goods under sub-headings 8479.89 and 8479.90. The Tribunal held that the specific exclusion controlled the claim, and the importer could not rely on the broader description of goods under Heading 84.79 to overcome the express bar attached to the accepted classification. The denial of exemption was therefore upheld against the assessee. en-us Mon, 10 Dec 2001 00:00:00 +0530 Sat, 11 Feb 2012 13:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101872 An exemption under Notification No. 61/94-Cus. was unavailable where the imported machine was classified under Heading 8479.89 and the notification expressly excluded goods under sub-headings 8479.89 and 8479.90. The Tribunal held that the specific exclusion controlled the claim, and the importer could not rely on the broader description of goods under Heading 84.79 to overcome the express bar attached to the accepted classification. The denial of exemption was therefore upheld against the assessee. Case-Laws Customs Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101872