https://www.taxtmi.com/caselaws?id=123821 Notification No. 62/94-Cus. was held inapplicable to parts that were interchangeable with motor vehicle parts because the notification contained an express exclusion for such goods. The claimant failed to prove that the spare parts were meant only for D8K tractors and incapable of use with other motor vehicles, so the exemption condition was not satisfied. The exemption claim therefore failed, and the ratio is that an exemption notification with an express exclusion cannot be claimed unless the goods are shown to fall outside that exclusion. en-us Tue, 08 Jul 2008 00:00:00 +0530 Thu, 20 Sep 2012 17:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123821 Notification No. 62/94-Cus. was held inapplicable to parts that were interchangeable with motor vehicle parts because the notification contained an express exclusion for such goods. The claimant failed to prove that the spare parts were meant only for D8K tractors and incapable of use with other motor vehicles, so the exemption condition was not satisfied. The exemption claim therefore failed, and the ratio is that an exemption notification with an express exclusion cannot be claimed unless the goods are shown to fall outside that exclusion. Case-Laws Customs Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123821