https://www.taxtmi.com/caselaws?id=87572 Where a customs notification grants concessional treatment to "component parts", spare parts are not excluded merely because they are described as spare parts, so the benefit of Notification No. 156/Cus. 86 was correctly allowed. Simultaneous benefit of more than one notification is also permissible where there is no express prohibition, and the attempted distinction between basic and auxiliary duty did not displace that principle, so Notification No. 69/Cus. 87 could be applied alongside the other exemption. The lower appellate authority's grant of both notification benefits was sustained and the Revenue's challenge failed. en-us Fri, 26 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87572 Where a customs notification grants concessional treatment to "component parts", spare parts are not excluded merely because they are described as spare parts, so the benefit of Notification No. 156/Cus. 86 was correctly allowed. Simultaneous benefit of more than one notification is also permissible where there is no express prohibition, and the attempted distinction between basic and auxiliary duty did not displace that principle, so Notification No. 69/Cus. 87 could be applied alongside the other exemption. The lower appellate authority's grant of both notification benefits was sustained and the Revenue's challenge failed. Case-Laws Customs Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87572