https://www.taxtmi.com/caselaws?id=42426 The court dismissed the petitioner's application, ruling that the exemption under Notification No. 155/86-Cus. for parts required for setting up specified articles under Chapter 84 or 85 did not apply to the imported steam turbines and related parts for setting up a new manufacturing unit. The court held that the exemption was specific to parts necessary for setting up the articles listed in the notification's Table, not for the overall factory setup. Therefore, the petitioner was not entitled to the claimed exemption and the Collector's decision was upheld. en-us Thu, 21 Jul 1988 00:00:00 +0530 Fri, 11 Jun 2010 11:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42426 The court dismissed the petitioner's application, ruling that the exemption under Notification No. 155/86-Cus. for parts required for setting up specified articles under Chapter 84 or 85 did not apply to the imported steam turbines and related parts for setting up a new manufacturing unit. The court held that the exemption was specific to parts necessary for setting up the articles listed in the notification's Table, not for the overall factory setup. Therefore, the petitioner was not entitled to the claimed exemption and the Collector's decision was upheld. Case-Laws Customs Thu, 21 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42426