Exemption for imported components denied where goods were raw materials, not ready-to-fit parts, despite defence-use certification.

Imported duo strips and dual purpose gaskets received in running length and requiring cutting to size were treated as raw materials, not ready-for-fitment components, for exemption purposes. The decisive test was the intrinsic nature of the goods rather than their intended use in guided weapons, so the exemption claim failed. A Ministry of Defence certificate did not bind Customs or automatically establish entitlement to the notification, because the customs authorities had to independently determine applicability. The benefit of Notification No. 206/76-Customs was therefore denied.

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Issues: Whether the imported duo strips and dual purpose gaskets were components eligible for exemption under Notification No. 206/76-Customs, or were merely raw materials outside the notification.

Analysis: The imported goods were received in running length and had to be cut to size before use, showing that they were not ready-for-fitment components. The nature of the goods, not the end use for guided weapons, was ative for the exemption claim. A certificate from the Ministry of Defence did not by itself bind the Customs authorities or automatically confer the benefit of the notification, because applicability of the exemption had to be examined by the customs authorities.

Conclusion: The goods were held to be raw materials and not components, so the benefit of Notification No. 206/76-Customs was denied.

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