https://www.taxtmi.com/caselaws?id=117950 Power steering pump cleared as part of a power steering kit for an ordnance factory was treated as eligible for exemption under Notification No. 64/95-C.E. because the kit was classifiable under Heading 8708 and was used in the manufacture of vehicles falling under Chapter 87. The department could not deny the benefit by relying on a different classification adopted at another unit, since the same goods had already been accepted under Heading 8708 for other clearances. On that basis, the duty demand was held unsustainable and the exemption benefit was upheld. en-us Mon, 27 Feb 2006 00:00:00 +0530 Wed, 27 Jun 2012 15:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117950 Power steering pump cleared as part of a power steering kit for an ordnance factory was treated as eligible for exemption under Notification No. 64/95-C.E. because the kit was classifiable under Heading 8708 and was used in the manufacture of vehicles falling under Chapter 87. The department could not deny the benefit by relying on a different classification adopted at another unit, since the same goods had already been accepted under Heading 8708 for other clearances. On that basis, the duty demand was held unsustainable and the exemption benefit was upheld. Case-Laws Central Excise Mon, 27 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117950