https://www.taxtmi.com/caselaws?id=115570 Imported refractory blocks covered by a DEEC licence describing refractories and consumables were treated as eligible for exemption under Notification No. 203/92-Cus. The licence wording governed entitlement, and the department's attempt to classify the goods as spare parts was not accepted because the imported items fell within the authorised description. On that basis, the notification benefit was available to the goods, as the specific import licence terms supported the claim for exemption. en-us Fri, 08 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 11:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115570 Imported refractory blocks covered by a DEEC licence describing refractories and consumables were treated as eligible for exemption under Notification No. 203/92-Cus. The licence wording governed entitlement, and the department's attempt to classify the goods as spare parts was not accepted because the imported items fell within the authorised description. On that basis, the notification benefit was available to the goods, as the specific import licence terms supported the claim for exemption. Case-Laws Customs Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115570