https://www.taxtmi.com/caselaws?id=87240 The Tribunal concluded that the spare parts imported by the respondents were eligible for the benefit of Notification No. 315/83-Cus. The Tribunal rejected the Revenue's restrictive interpretation, affirming the view of the Collector, Customs (Appeals). The spare parts fell within the scope of Heading No. 98.01 of the Customs Tariff, essential for maintenance, and were covered by the notification. The Tribunal emphasized the broad language of the notification and its alignment with the scheme of Project Import and concessions for the electronic industry. The appeal by the Revenue was rejected, upholding the eligibility of the spare parts for the exemption. en-us Tue, 12 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87240 The Tribunal concluded that the spare parts imported by the respondents were eligible for the benefit of Notification No. 315/83-Cus. The Tribunal rejected the Revenue's restrictive interpretation, affirming the view of the Collector, Customs (Appeals). The spare parts fell within the scope of Heading No. 98.01 of the Customs Tariff, essential for maintenance, and were covered by the notification. The Tribunal emphasized the broad language of the notification and its alignment with the scheme of Project Import and concessions for the electronic industry. The appeal by the Revenue was rejected, upholding the eligibility of the spare parts for the exemption. Case-Laws Customs Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87240