https://www.taxtmi.com/caselaws?id=40995 The Government upheld the Appellate Collector's interpretation that parts of articles, even if classifiable elsewhere, would be entitled to exemption if meant for articles classified under specified headings. Notification No. 30-Cus./77 was viewed as an amendment, not a clarification, maintaining the continuity of concessional duty rates for parts. Importers' argument that the amendment did not change the applicability of Notification No. 350-Cus./76 was accepted. The Government concluded in favor of the importers, affirming the Appellate order as correct in law and maintaining the status quo of the interpretation. en-us Mon, 23 Mar 1981 00:00:00 +0530 Wed, 19 May 2010 12:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40995 The Government upheld the Appellate Collector's interpretation that parts of articles, even if classifiable elsewhere, would be entitled to exemption if meant for articles classified under specified headings. Notification No. 30-Cus./77 was viewed as an amendment, not a clarification, maintaining the continuity of concessional duty rates for parts. Importers' argument that the amendment did not change the applicability of Notification No. 350-Cus./76 was accepted. The Government concluded in favor of the importers, affirming the Appellate order as correct in law and maintaining the status quo of the interpretation. Case-Laws Customs Mon, 23 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40995