https://www.taxtmi.com/caselaws?id=86808 The Tribunal determined that the term "component parts" in Notification 77/90 includes spare parts, entitling the appellant to concessional duty for imported Refractory Bricks intended for replacement. The majority decision emphasized that without restrictive language, spare parts can be considered component parts. The Tribunal set aside the initial denial, granting the appellant relief and extending the benefit under the notification. However, Member Dhar dissented, maintaining that "component parts" and "spare parts" have distinct meanings, and the notification's language does not encompass spare parts for concessional duty purposes. en-us Fri, 30 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86808 The Tribunal determined that the term "component parts" in Notification 77/90 includes spare parts, entitling the appellant to concessional duty for imported Refractory Bricks intended for replacement. The majority decision emphasized that without restrictive language, spare parts can be considered component parts. The Tribunal set aside the initial denial, granting the appellant relief and extending the benefit under the notification. However, Member Dhar dissented, maintaining that "component parts" and "spare parts" have distinct meanings, and the notification's language does not encompass spare parts for concessional duty purposes. Case-Laws Customs Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86808