https://www.taxtmi.com/circulars?id=6450 Parts such as base-metal battery caps, though classifiable under Heading 8506, are not covered because the Notification does not include the expression "Parts", and therefore such components are ineligible for the exemption; field formations and trade are to be informed and pending assessments finalised accordingly. en-us Thu, 31 Jan 1991 00:00:00 +0530 Fri, 03 Jul 2009 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6450 Parts such as base-metal battery caps, though classifiable under Heading 8506, are not covered because the Notification does not include the expression "Parts", and therefore such components are ineligible for the exemption; field formations and trade are to be informed and pending assessments finalised accordingly. Circulars Central Excise Thu, 31 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6450