https://www.taxtmi.com/caselaws?id=85713 Imported spare parts for already installed refrigeration compressors were not treated as "component parts" under the exemption notification because the notification covered parts imported for use in assembly or manufacture of refrigeration and air conditioning equipment, not replacement spares for installed plant. On those facts, the Tribunal distinguished initial assembly components from post-installation spares and held that the goods fell outside the concessional duty entry, so the exemption claim failed. en-us Sat, 10 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85713 Imported spare parts for already installed refrigeration compressors were not treated as "component parts" under the exemption notification because the notification covered parts imported for use in assembly or manufacture of refrigeration and air conditioning equipment, not replacement spares for installed plant. On those facts, the Tribunal distinguished initial assembly components from post-installation spares and held that the goods fell outside the concessional duty entry, so the exemption claim failed. Case-Laws Customs Sat, 10 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85713