https://www.taxtmi.com/caselaws?id=74707 Imported goods brought in for replacement in radar equipment were treated as spare parts, not component parts, because the exemption notification covered only wireless apparatus and their component parts. The Tribunal held that parts used later for replacement are distinct from parts used in initial assembly or manufacture, and the notification's wording controlled the scope of relief. Earlier Tribunal orders relied on by the importer were not determinative because they had not substantively decided whether such goods were component parts or spare parts. Concessional customs assessment was therefore denied. en-us Tue, 30 Jun 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74707 Imported goods brought in for replacement in radar equipment were treated as spare parts, not component parts, because the exemption notification covered only wireless apparatus and their component parts. The Tribunal held that parts used later for replacement are distinct from parts used in initial assembly or manufacture, and the notification's wording controlled the scope of relief. Earlier Tribunal orders relied on by the importer were not determinative because they had not substantively decided whether such goods were component parts or spare parts. Concessional customs assessment was therefore denied. Case-Laws Customs Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74707