2002 (3) TMI 524

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.... Shri Viraj Gupta, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the eligibility to the benefit of the exemption contained in Notification No. 172/89 of the parts of compressor that the appellant imported. The notification grants, in entry 12 of the Table to it, partial exemption from duty to "goods falling under Heading ....

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....f the claim was incorrect classification of the goods under sub-heading 90, whereas they ought to have been under sub-heading 30. This is wrong for the reason that all parts of Heading 8414 will be classifiable under sub-heading 90. We have already indicated that sub-heading 30 of the heading is for compressors of a particular kind; parts of such compressors would also be classifiable under sub-he....