https://www.taxtmi.com/caselaws?id=124050 A concessional customs exemption under Notification No. 20/99-Cus. applied only where goods classifiable under Chapter 72 or 73 were used in manufacturing machines falling under Chapter 84 or 85. The Tribunal held that imported inputs used to make electrical laminations did not satisfy this tariff-linked condition because the end product was not classifiable under Heading 85, as indicated by the cited precedent. The exemption was therefore unavailable, and the Revenue's challenge succeeded with the benefit withdrawn. en-us Mon, 15 Jan 2007 00:00:00 +0530 Tue, 25 Sep 2012 10:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124050 A concessional customs exemption under Notification No. 20/99-Cus. applied only where goods classifiable under Chapter 72 or 73 were used in manufacturing machines falling under Chapter 84 or 85. The Tribunal held that imported inputs used to make electrical laminations did not satisfy this tariff-linked condition because the end product was not classifiable under Heading 85, as indicated by the cited precedent. The exemption was therefore unavailable, and the Revenue's challenge succeeded with the benefit withdrawn. Case-Laws Customs Mon, 15 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124050