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TMI Blog2002 (3) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... r : 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 8414.90 excluding parts of machinery and equipment for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-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-heading 90. This incorrect observation on the part of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant in support of its claim. It is settled law (Novopan India Ltd. v. CCE, 1994 (73) E.L.T. 769) that it is up to the party who claims the exemption to substantiate it by evidence. This not having been done, we find no ground for interference. 3. The merits of the case having been considered, we have not considered it necessary to consider the applicability of the provision of sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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