https://www.taxtmi.com/caselaws?id=264594 Button bits, excavator spares, tyres and tubes were considered against exemption entries for "consumables and tools" under Notifications No. 58/2000-Customs and No. 37/2000-Central Excise, both issued for granite quarrying. The commentary explains that the notifications listed permissible items separately, and the residual category for consumables and tools could not extend to parts and accessories on the facts found. It also notes that a prior appellate order had already distinguished the notifications relied on by the assessee and had granted relief only for other items. The disputed items were therefore treated as outside the exemption as consumables and tools. en-us Tue, 08 Sep 2015 00:00:00 +0530 Thu, 04 Feb 2016 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264594 Button bits, excavator spares, tyres and tubes were considered against exemption entries for "consumables and tools" under Notifications No. 58/2000-Customs and No. 37/2000-Central Excise, both issued for granite quarrying. The commentary explains that the notifications listed permissible items separately, and the residual category for consumables and tools could not extend to parts and accessories on the facts found. It also notes that a prior appellate order had already distinguished the notifications relied on by the assessee and had granted relief only for other items. The disputed items were therefore treated as outside the exemption as consumables and tools. Case-Laws Central Excise Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264594