https://www.taxtmi.com/caselaws?id=85990 The Tribunal allowed the appeal, holding that spare parts like tyres, tubes, flaps, refractory bricks, castables, mortars, and a railway derailing switch brought into a 100% Export Oriented Unit factory qualified as components under Notification 123/81-C.E. The items were exempt from duty as they were used in manufacturing articles, contrary to the Collector's view. The Tribunal's broad interpretation of "component" favored the Appellants, emphasizing the Notification's aim to support Export Oriented Units. The disputed items were deemed exempt, and the impugned duty order was set aside. en-us Wed, 24 Jul 1996 00:00:00 +0530 Tue, 09 Aug 2011 14:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85990 The Tribunal allowed the appeal, holding that spare parts like tyres, tubes, flaps, refractory bricks, castables, mortars, and a railway derailing switch brought into a 100% Export Oriented Unit factory qualified as components under Notification 123/81-C.E. The items were exempt from duty as they were used in manufacturing articles, contrary to the Collector's view. The Tribunal's broad interpretation of "component" favored the Appellants, emphasizing the Notification's aim to support Export Oriented Units. The disputed items were deemed exempt, and the impugned duty order was set aside. Case-Laws Central Excise Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85990