Exemption for component parts does not extend to replacement spares imported for radar equipment.

Imported goods brought in for replacement in radar equipment were treated as spare parts, not component parts, because the exemption notification covered only wireless apparatus and their component parts. The Tribunal held that parts used later for replacement are distinct from parts used in initial assembly or manufacture, and the notification's wording controlled the scope of relief. Earlier Tribunal orders relied on by the importer were not determinative because they had not substantively decided whether such goods were component parts or spare parts. Concessional customs assessment was therefore denied.

---

---

Issues: Whether imported goods meant for replacement in radar equipment qualified as "component parts" for concessional customs assessment under the exemption notification, or were merely "spare parts" outside its scope.

Analysis: The notification exempted wireless apparatus and component parts of such apparatus. The Tribunal distinguished between parts used in the initial assembly or manufacture of machinery and parts imported later for replacement. The earlier Tribunal orders cited by the appellant were found not to be determinative because the specific question whether the goods were component parts or spare parts had not been substantively examined there. The wording of the notification was held to be controlling, and the expression "component parts" could not be ignored or equated with all parts generally.

Conclusion: The imported goods were for replacement and therefore constituted spare parts, not component parts; the claim to concessional assessment failed.

Ratio Decidendi: Where an exemption notification grants relief only to component parts, goods imported for subsequent replacement are not covered unless the notification expressly extends to spare parts as well.

---