https://www.taxtmi.com/caselaws?id=108735 A tape deck mechanism cleared with an attached motor was held to fall within Notification No. 91/89 because the motor formed an integral part of the same system. The Tribunal relied on the departmental circular and the accepted meaning of tape deck mechanism to treat the mechanism, including the motor, as a single composite unit. On that basis, the exemption benefit could not be denied merely because a motor was present as an additional item, and the Revenue challenge failed. en-us Wed, 30 Oct 2002 00:00:00 +0530 Tue, 03 Apr 2012 16:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108735 A tape deck mechanism cleared with an attached motor was held to fall within Notification No. 91/89 because the motor formed an integral part of the same system. The Tribunal relied on the departmental circular and the accepted meaning of tape deck mechanism to treat the mechanism, including the motor, as a single composite unit. On that basis, the exemption benefit could not be denied merely because a motor was present as an additional item, and the Revenue challenge failed. Case-Laws Customs Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108735