https://www.taxtmi.com/caselaws?id=206889 Suction couch roll shell was treated as an identifiable part of paper-making machinery and therefore qualified for exemption under Notification No. 156/1986-Cus. The rubber tubes supplied as accessories were not covered by the notification, so the exemption could not extend to their value. Relief was restricted to the value attributable to the shell, with the accessories excluded from the exemption. The result was partial exemption only, based on the distinct treatment of the machinery component and the accessory items. en-us Wed, 09 Mar 2011 00:00:00 +0530 Sun, 20 Nov 2011 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206889 Suction couch roll shell was treated as an identifiable part of paper-making machinery and therefore qualified for exemption under Notification No. 156/1986-Cus. The rubber tubes supplied as accessories were not covered by the notification, so the exemption could not extend to their value. Relief was restricted to the value attributable to the shell, with the accessories excluded from the exemption. The result was partial exemption only, based on the distinct treatment of the machinery component and the accessory items. Case-Laws Customs Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206889