Broad interpretation of "component parts" extended customs notification benefit to spare parts, with remand for fresh consideration.

Refractory bricks imported as spare parts were treated as prima facie covered by Notification No. 77/90-Cus because the expression "component parts" was construed broadly to include spare parts used for replacement, absent restrictive wording. The Tribunal noted that the lower appellate authority had not had the benefit of its earlier full bench ruling on the point, so the impugned order was set aside and the matter was remanded for de novo consideration after hearing the appellants. Pre-deposit was dispensed with at this stage.

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Issues: Whether refractory bricks imported for use as spare parts were covered by Notification No. 77/90-Cus so as to qualify for the concessional rate of duty, and whether the matter should be remanded for fresh consideration.

Analysis: The Notification was construed in the light of the Tribunal's earlier full bench ruling that the expression "component parts" is of wide amplitude and, absent restrictive language, includes spare parts used for replacement. The order recorded that the issue was prima facie covered by that ruling. Since the lower appellate authority had not had the benefit of that decision, the impugned order was set aside and the matter was sent back for reconsideration after granting hearing to the appellants.

Conclusion: The appellants were held entitled, prima facie, to the benefit of the notification at this stage, pre-deposit was dispensed with, and the matter was remanded for de novo decision.

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