Component part classification: spare parts treated as component parts when notifications lack restriction, enabling benefit claims. The Supreme Court approved the Tribunal's view that an item imported as a spare for replacement is a 'component part' where the notification contains no qualifying words restricting 'component parts' to initial assembly or manufacture; the Board directs field formations to note this precedent and settle pending disputes accordingly.
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Component part classification: spare parts treated as component parts when notifications lack restriction, enabling benefit claims.
The Supreme Court approved the Tribunal's view that an item imported as a spare for replacement is a "component part" where the notification contains no qualifying words restricting "component parts" to initial assembly or manufacture; the Board directs field formations to note this precedent and settle pending disputes accordingly.
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