https://www.taxtmi.com/caselaws?id=80726 The Tribunal upheld the decision of the Collector (Appeals) and denied M/s. Deki Electronics Ltd.'s claim for a refund of duty on spare parts imported for manufacturing plastic film capacitors. The appellants' request to extend the concessional rate under Notification 118/80 to spare parts was rejected, emphasizing that benefits granted to main machines do not automatically apply to spare parts. The Tribunal cited a Bombay High Court decision to support its ruling, stating that spare parts are assessed separately based on Customs Tariff Headings. Consequently, the appeal was dismissed for lacking merit. en-us Mon, 28 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80726 The Tribunal upheld the decision of the Collector (Appeals) and denied M/s. Deki Electronics Ltd.'s claim for a refund of duty on spare parts imported for manufacturing plastic film capacitors. The appellants' request to extend the concessional rate under Notification 118/80 to spare parts was rejected, emphasizing that benefits granted to main machines do not automatically apply to spare parts. The Tribunal cited a Bombay High Court decision to support its ruling, stating that spare parts are assessed separately based on Customs Tariff Headings. Consequently, the appeal was dismissed for lacking merit. Case-Laws Customs Mon, 28 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80726