https://www.taxtmi.com/caselaws?id=82621 The Tribunal held that maintenance spares imported for a project qualified for the concessional duty rate under Notification 315/83-Cus. It concluded that spare parts are integral to project operation and expansion, aligning with the notification's purpose. Emphasizing a liberal construction of exemption provisions, the Tribunal affirmed that maintenance spares are eligible for the benefit without additional restrictions. Consequently, the Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeal and confirming the eligibility of spare parts for the duty exemption under the notification. en-us Tue, 22 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 13:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82621 The Tribunal held that maintenance spares imported for a project qualified for the concessional duty rate under Notification 315/83-Cus. It concluded that spare parts are integral to project operation and expansion, aligning with the notification's purpose. Emphasizing a liberal construction of exemption provisions, the Tribunal affirmed that maintenance spares are eligible for the benefit without additional restrictions. Consequently, the Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeal and confirming the eligibility of spare parts for the duty exemption under the notification. Case-Laws Customs Tue, 22 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82621