https://www.taxtmi.com/caselaws?id=54290 Items manufactured to specific drawings and designs for T-72 Main Battle Tanks were treated as parts of the tanks because they were made solely for that machine and were not goods of general use. The exemption notification was read broadly to cover parts of Main Battle Tanks within the specified tariff chapters, and the departmental circular and the assessee's own case supported that interpretation. On that basis, the items qualified for exemption under Notification No. 164/87-C.E., and denial of the exemption was held unsustainable. en-us Wed, 12 Jan 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54290 Items manufactured to specific drawings and designs for T-72 Main Battle Tanks were treated as parts of the tanks because they were made solely for that machine and were not goods of general use. The exemption notification was read broadly to cover parts of Main Battle Tanks within the specified tariff chapters, and the departmental circular and the assessee's own case supported that interpretation. On that basis, the items qualified for exemption under Notification No. 164/87-C.E., and denial of the exemption was held unsustainable. Case-Laws Central Excise Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54290