https://www.taxtmi.com/caselaws?id=117238 The Tribunal upheld the Commissioner's decision regarding the classification of parts of Paper Making Machinery under Heading No. 84.39 for benefits under Notification No. 156/86-Cus. It affirmed that imported blades were eligible for the benefits as spares of paper machines. The Tribunal rejected the Revenue's argument that the blades should be classified differently, citing previous judgments supporting the eligibility of parts used in paper making machinery. The appeal by the Revenue was dismissed, emphasizing consistency with past Tribunal rulings in similar cases. en-us Mon, 16 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 12:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117238 The Tribunal upheld the Commissioner's decision regarding the classification of parts of Paper Making Machinery under Heading No. 84.39 for benefits under Notification No. 156/86-Cus. It affirmed that imported blades were eligible for the benefits as spares of paper machines. The Tribunal rejected the Revenue's argument that the blades should be classified differently, citing previous judgments supporting the eligibility of parts used in paper making machinery. The appeal by the Revenue was dismissed, emphasizing consistency with past Tribunal rulings in similar cases. Case-Laws Customs Mon, 16 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117238