https://www.taxtmi.com/caselaws?id=51159 A notification exempting parts of aircraft falling under any chapter was applied to silver oxide zinc storage and nickel cadmium batteries specially designed, tested and certified for aircraft use. The Tribunal held that the batteries qualified as aircraft parts on the strength of unrebutted documentary evidence, and that a general exclusion in Section XVII could not narrow the broader language of the exemption notification. Classification under Chapter 85 did not defeat the exemption where the item was proved to be an aircraft part. The denial of benefit was therefore unsustainable. en-us Tue, 22 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51159 A notification exempting parts of aircraft falling under any chapter was applied to silver oxide zinc storage and nickel cadmium batteries specially designed, tested and certified for aircraft use. The Tribunal held that the batteries qualified as aircraft parts on the strength of unrebutted documentary evidence, and that a general exclusion in Section XVII could not narrow the broader language of the exemption notification. Classification under Chapter 85 did not defeat the exemption where the item was proved to be an aircraft part. The denial of benefit was therefore unsustainable. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51159