1996 (12) TMI 231

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....;This Appeal is directed against order dated 10-5-1996 of Collector of Customs (Appeals). 2. The Appellants claimed benefit of exemption under Notification No. 69/87 in regard to spare parts of oil seal, retaining ring, ring gear, roller gear pins, slow speed shaft and accentric with bearing. The claim was rejected by the Assistant Collector on the ground that Notification No. 132/87 exclude....

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....otification notified goods falling under Chapter Heading 84.83 as goods for the purpose of notification. These goods in otherwords are parts having general application. It is therefore clear that the goods which fall under Chapter 8483.90 cannot be classified under Chapter Heading 98.06. Notification 69/87, dated 1-3-1987 exempts parts falling under Heading 98.06 of certain machinery and equipment....