https://www.taxtmi.com/caselaws?id=85722 Imported spare parts for already installed refrigeration compressors were treated as replacement items for maintenance, not as component parts for initial assembly or manufacture. Because Notification No. 23/77-Cus. extended concessional duty only to component parts of compressors used in refrigeration and air-conditioning equipment, the exemption was unavailable on these facts. The distinction between component parts and spares was accepted, and extra imported items could not be brought within the notification. en-us Wed, 14 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85722 Imported spare parts for already installed refrigeration compressors were treated as replacement items for maintenance, not as component parts for initial assembly or manufacture. Because Notification No. 23/77-Cus. extended concessional duty only to component parts of compressors used in refrigeration and air-conditioning equipment, the exemption was unavailable on these facts. The distinction between component parts and spares was accepted, and extra imported items could not be brought within the notification. Case-Laws Customs Wed, 14 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85722