https://www.taxtmi.com/caselaws?id=88266 Refractory bricks imported as spare parts were treated as prima facie covered by Notification No. 77/90-Cus because the expression "component parts" was construed broadly to include spare parts used for replacement, absent restrictive wording. The Tribunal noted that the lower appellate authority had not had the benefit of its earlier full bench ruling on the point, so the impugned order was set aside and the matter was remanded for de novo consideration after hearing the appellants. Pre-deposit was dispensed with at this stage. en-us Mon, 01 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88266 Refractory bricks imported as spare parts were treated as prima facie covered by Notification No. 77/90-Cus because the expression "component parts" was construed broadly to include spare parts used for replacement, absent restrictive wording. The Tribunal noted that the lower appellate authority had not had the benefit of its earlier full bench ruling on the point, so the impugned order was set aside and the matter was remanded for de novo consideration after hearing the appellants. Pre-deposit was dispensed with at this stage. Case-Laws Customs Mon, 01 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88266