1996 (12) TMI 231 - AT - Customs

Summary

The appeal was against the Collector of Customs (Appeals) order dated 10-5-1996. The Appellants claimed exemption under Notification No. 69/87 for spare parts but were rejected due to Notification No. 132/87 excluding goods under Chapter 84.83 from Chapter 98.06. The Tribunal upheld the rejection, stating that goods under Chapter 84.83 cannot be classified under Chapter 98.06, and ambiguity in exemption notifications favors the Revenue, not the Assessee. The appeal was rejected, and the impugned order was upheld.