https://www.taxtmi.com/caselaws?id=86677 Spares of trucks and drills used in an integrated mining and ore-handling process were treated as exempt under Notification No. 13/81-Cus. because the items were used in connection with production and formed an essential, integral part of the production machinery at the plant. The operational role of the trucks in moving ore to the crushing section and the use of drills in relation to production showed that they were not merely handling equipment. On that basis, the spares qualified for exemption and the appeals were allowed. en-us Thu, 24 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 13:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86677 Spares of trucks and drills used in an integrated mining and ore-handling process were treated as exempt under Notification No. 13/81-Cus. because the items were used in connection with production and formed an essential, integral part of the production machinery at the plant. The operational role of the trucks in moving ore to the crushing section and the use of drills in relation to production showed that they were not merely handling equipment. On that basis, the spares qualified for exemption and the appeals were allowed. Case-Laws Customs Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86677