https://www.taxtmi.com/caselaws?id=89232 Bicycle parts exported in bulk were treated as bicycle components and accessories for export incentive purposes because their commercial and functional character, not a narrow spare-parts label, governed eligibility. The later amendment dated 20-6-1983, which expressly added spare parts, was read as clarificatory rather than as creating a wholly new entitlement, so earlier exports also qualified for cash compensatory support. The Article 14 challenge failed on the facts because the petitioner was treated inconsistently with similarly placed pending matters. The orders refusing and recovering the benefit were therefore unsustainable. en-us Thu, 06 Nov 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89232 Bicycle parts exported in bulk were treated as bicycle components and accessories for export incentive purposes because their commercial and functional character, not a narrow spare-parts label, governed eligibility. The later amendment dated 20-6-1983, which expressly added spare parts, was read as clarificatory rather than as creating a wholly new entitlement, so earlier exports also qualified for cash compensatory support. The Article 14 challenge failed on the facts because the petitioner was treated inconsistently with similarly placed pending matters. The orders refusing and recovering the benefit were therefore unsustainable. Case-Laws Customs Thu, 06 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89232