https://www.taxtmi.com/caselaws?id=50339 Exemption for parts of battle tanks was confined to goods falling within the specified tariff chapters and capable of identification as such parts. Insulated wires and cables cleared in running length were not shown to be identifiable battle tank parts, and their general utility meant they could be used for other purposes as well. On that reasoning, the exemption was held unavailable for the cables and wires, and the issue was decided against the assessee. en-us Thu, 23 Nov 2000 00:00:00 +0530 Sat, 21 Aug 2010 11:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50339 Exemption for parts of battle tanks was confined to goods falling within the specified tariff chapters and capable of identification as such parts. Insulated wires and cables cleared in running length were not shown to be identifiable battle tank parts, and their general utility meant they could be used for other purposes as well. On that reasoning, the exemption was held unavailable for the cables and wires, and the issue was decided against the assessee. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50339