https://www.taxtmi.com/caselaws?id=86992 Silicon carbide crucibles used inside electric resistance furnaces were treated as parts of the furnaces because they had a functional nexus with the manufacture of the specified industrial furnaces and were supported by the prescribed certificates. The exemption under Notification No. 155/86 depended on the use of the goods as parts required for manufacture or assembly, not on the tariff classification of the imported items. Their consumable nature and need for periodic replacement did not alter that character. Accordingly, classification under Heading 6903.90 did not defeat the exemption, and the Revenue's challenge failed. en-us Fri, 23 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 17:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86992 Silicon carbide crucibles used inside electric resistance furnaces were treated as parts of the furnaces because they had a functional nexus with the manufacture of the specified industrial furnaces and were supported by the prescribed certificates. The exemption under Notification No. 155/86 depended on the use of the goods as parts required for manufacture or assembly, not on the tariff classification of the imported items. Their consumable nature and need for periodic replacement did not alter that character. Accordingly, classification under Heading 6903.90 did not defeat the exemption, and the Revenue's challenge failed. Case-Laws Customs Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86992