https://www.taxtmi.com/caselaws?id=166744 An exemption notification covering parts used in the manufacture of a specified article was construed to extend to imported gate valves meant for use as component parts of a centrifugal compressor, even though the valves were independently classifiable under another tariff entry. The subsequent amendment was treated as clarificatory and confirmed that the benefit applied to all such parts, not only those falling under the same heading as the finished article. On that construction, the exemption remained available and the refund claim was admissible, subject to fulfilment of the other conditions. en-us Fri, 28 Oct 1983 00:00:00 +0530 Mon, 03 Nov 2014 12:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166744 An exemption notification covering parts used in the manufacture of a specified article was construed to extend to imported gate valves meant for use as component parts of a centrifugal compressor, even though the valves were independently classifiable under another tariff entry. The subsequent amendment was treated as clarificatory and confirmed that the benefit applied to all such parts, not only those falling under the same heading as the finished article. On that construction, the exemption remained available and the refund claim was admissible, subject to fulfilment of the other conditions. Case-Laws Customs Fri, 28 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166744