https://www.taxtmi.com/caselaws?id=85690 Imported goods claimed concessional customs duty under Notification No. 233/83-Cus as parts used in the manufacture of electronic equipment. The Tribunal stated that an item may be a finished product yet still qualify as a part for manufacture of another product, so the real test was whether the goods were imported for and actually used in electronic equipment manufacture within the notification. It also noted that a certificate from the competent technical authority, issued under the notification, showed the items were dedicated components with no independent stand-alone application, and such evidence could not be rejected without cogent reasons. The matter was remanded for fresh factual determination of eligibility. en-us Fri, 19 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85690 Imported goods claimed concessional customs duty under Notification No. 233/83-Cus as parts used in the manufacture of electronic equipment. The Tribunal stated that an item may be a finished product yet still qualify as a part for manufacture of another product, so the real test was whether the goods were imported for and actually used in electronic equipment manufacture within the notification. It also noted that a certificate from the competent technical authority, issued under the notification, showed the items were dedicated components with no independent stand-alone application, and such evidence could not be rejected without cogent reasons. The matter was remanded for fresh factual determination of eligibility. Case-Laws Customs Fri, 19 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85690