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<h1>Customs Notification: Spare parts as components for duty benefits</h1> The Appellate Tribunal CEGAT, New Delhi, held in 1997 (9) TMI 339 that spare parts are considered components for customs notification purposes, entitling ... Machinery - “Components” covers spare parts also - Benefit of Exemption Notification No. 156/86-Cus., The judgment by the Appellate Tribunal CEGAT, New Delhi, in 1997 (9) TMI 339, involved the issue of whether spare parts can be considered as components for the purpose of a customs notification. The Tribunal found that spare parts are considered as components and are eligible for the benefits of the notification. The decision was based on a previous ruling by the Larger Bench. The appeal was disposed of in favor of the assessee.
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