https://www.taxtmi.com/caselaws?id=124833 The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellants in a case concerning the interpretation of exemption notifications for internal combustion engine parts used in manufacturing tractors and tillers. The Tribunal set aside the impugned order, granting relief to the assessee, based on the argument that the parts can fall under any chapter as long as they are used for goods of a specific heading, contrary to the Commissioner's requirement for the parts to fall under specific headings. The stay application and appeal were decided in favor of the appellants, directing them to pre-deposit a specific sum along with penalties and interest. en-us Fri, 03 Oct 2008 00:00:00 +0530 Tue, 16 Oct 2012 12:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124833 The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellants in a case concerning the interpretation of exemption notifications for internal combustion engine parts used in manufacturing tractors and tillers. The Tribunal set aside the impugned order, granting relief to the assessee, based on the argument that the parts can fall under any chapter as long as they are used for goods of a specific heading, contrary to the Commissioner's requirement for the parts to fall under specific headings. The stay application and appeal were decided in favor of the appellants, directing them to pre-deposit a specific sum along with penalties and interest. Case-Laws Central Excise Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124833