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1988 (6) TMI 169 - CEGAT, NEW DELHIExtract: ....... not be ignored for the purpose of exemption notifications under the same tariff item. 6. In the result, we hold that no duty was chargeable under Item 68 on the specialised equipment which was born as a fixture on the duty paid chassis. Accordingly, we set aside the impugned orders and allow this appeal with consequential relief to the appellants.
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