https://www.taxtmi.com/caselaws?id=73462 The Tribunal upheld the decision of the lower authorities, ruling that the imported goods did not qualify as spares under the defined policy terms. Despite the appellant's argument that the goods were necessary for maintaining capital assets, the Tribunal found they did not meet the criteria for spares under the Import Policy. The appeal was rejected, emphasizing the importance of adhering to the strict interpretation of the term "spares" as per the policy guidelines and Handbook provisions. en-us Wed, 16 Sep 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73462 The Tribunal upheld the decision of the lower authorities, ruling that the imported goods did not qualify as spares under the defined policy terms. Despite the appellant's argument that the goods were necessary for maintaining capital assets, the Tribunal found they did not meet the criteria for spares under the Import Policy. The appeal was rejected, emphasizing the importance of adhering to the strict interpretation of the term "spares" as per the policy guidelines and Handbook provisions. Case-Laws Customs Wed, 16 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73462