https://www.taxtmi.com/caselaws?id=42933 Mechanical seals used exclusively in centrifugal pumps were held to attract the same customs duty treatment as the pumps themselves under the exemption scheme, because the notification had to be read with its connected explanatory provisions and the part could not bear duty higher than the specified main article when certified for that use and released against bond. The refund claim was also held not to be barred by limitation, since it arose from provisional assessments and the final order did not sustain a limitation objection. The assessee therefore remained entitled to the refund relief granted below. en-us Fri, 30 Mar 1990 00:00:00 +0530 Tue, 15 Jun 2010 11:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42933 Mechanical seals used exclusively in centrifugal pumps were held to attract the same customs duty treatment as the pumps themselves under the exemption scheme, because the notification had to be read with its connected explanatory provisions and the part could not bear duty higher than the specified main article when certified for that use and released against bond. The refund claim was also held not to be barred by limitation, since it arose from provisional assessments and the final order did not sustain a limitation objection. The assessee therefore remained entitled to the refund relief granted below. Case-Laws Customs Fri, 30 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42933