https://www.taxtmi.com/caselaws?id=86438 Exemption under Notification No. 58/87-Cus. applied only where imported goods were used in the manufacture of machinery falling under Chapters 84 or 85, and not for renovation or replacement of existing parts. The imported M.S. plates were used to fabricate bare bottoms or steel bottoms as substitutes for worn-out components in mercury electrolytic cells, so they did not bring a new machine into existence. The fabricated items were merely replacement parts classifiable as parts, and strict construction of exemption notifications barred extension of the concession to repair or replacement materials. en-us Tue, 18 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86438 Exemption under Notification No. 58/87-Cus. applied only where imported goods were used in the manufacture of machinery falling under Chapters 84 or 85, and not for renovation or replacement of existing parts. The imported M.S. plates were used to fabricate bare bottoms or steel bottoms as substitutes for worn-out components in mercury electrolytic cells, so they did not bring a new machine into existence. The fabricated items were merely replacement parts classifiable as parts, and strict construction of exemption notifications barred extension of the concession to repair or replacement materials. Case-Laws Customs Tue, 18 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86438