https://www.taxtmi.com/caselaws?id=80237 Repair kits and packing sets for FMC pumps were treated as components of a sub-assembly used in the blow out preventer system, and therefore fell within the exemption under Notification No. 197/76-Cus. The invoice and catalogue evidence identified the goods specifically as repair kits and packing sets for FMC pumps, supporting the finding that they were parts of the notified equipment. The objection that the exemption could not extend to a component of a component was rejected on the factual record, and the exemption benefit was held admissible. en-us Fri, 11 Aug 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80237 Repair kits and packing sets for FMC pumps were treated as components of a sub-assembly used in the blow out preventer system, and therefore fell within the exemption under Notification No. 197/76-Cus. The invoice and catalogue evidence identified the goods specifically as repair kits and packing sets for FMC pumps, supporting the finding that they were parts of the notified equipment. The objection that the exemption could not extend to a component of a component was rejected on the factual record, and the exemption benefit was held admissible. Case-Laws Customs Fri, 11 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80237