https://www.taxtmi.com/caselaws?id=107298 Goods specially manufactured for use in paper-making machinery were treated by the majority as classifiable under Customs Tariff Heading 84.39 because they functioned as integral parts for dewatering pulp and aiding paper formation. Section Note 1(a) of Section XVI was held to exclude only transmission or conveyor belts or belting of plastics under Chapter 39, and the Revenue did not establish that the goods fell within that description. The majority also held that Notification No. 156/86-Cus. covered component parts of paper machinery, with spare parts and component parts treated as substantially equivalent for exemption purposes. One Member dissented, characterising the goods as polyethylene film in rolls under Chapter 39 and denying the exemption. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107298 Goods specially manufactured for use in paper-making machinery were treated by the majority as classifiable under Customs Tariff Heading 84.39 because they functioned as integral parts for dewatering pulp and aiding paper formation. Section Note 1(a) of Section XVI was held to exclude only transmission or conveyor belts or belting of plastics under Chapter 39, and the Revenue did not establish that the goods fell within that description. The majority also held that Notification No. 156/86-Cus. covered component parts of paper machinery, with spare parts and component parts treated as substantially equivalent for exemption purposes. One Member dissented, characterising the goods as polyethylene film in rolls under Chapter 39 and denying the exemption. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107298