https://www.taxtmi.com/caselaws?id=87086 Free replacement parts imported for damaged sections of previously cleared machines were treated as part of the original machine import, not as an independent import of spare parts. Because the parts were supplied to replace damaged components necessary for the main rotor spinning machines to function, the exemption notification was held to extend to those replacement supplies. The language and conditions of Notification No. 71/87-Cus. supported this interpretation, so the free replacement parts qualified for the benefit of the notification and the issue was decided in favour of the assessee. en-us Mon, 11 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87086 Free replacement parts imported for damaged sections of previously cleared machines were treated as part of the original machine import, not as an independent import of spare parts. Because the parts were supplied to replace damaged components necessary for the main rotor spinning machines to function, the exemption notification was held to extend to those replacement supplies. The language and conditions of Notification No. 71/87-Cus. supported this interpretation, so the free replacement parts qualified for the benefit of the notification and the issue was decided in favour of the assessee. Case-Laws Customs Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87086