https://www.taxtmi.com/caselaws?id=90728 Seamless cold drawn carbon steel tubes imported for heat exchangers were treated as identifiable parts of the final equipment where import documents, the licence, the examiner's report and the end-use certificate consistently showed intended use in heat exchanger manufacture without further fabrication. The special specification of the tubes and their acceptance as matching the product requirements supported classification as parts rather than mere raw materials. On that basis, the exemption under Notification No. 155/86-Cus., dated 1-3-1986, was available to the importer. en-us Wed, 13 Aug 1997 00:00:00 +0530 Tue, 11 Oct 2011 10:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90728 Seamless cold drawn carbon steel tubes imported for heat exchangers were treated as identifiable parts of the final equipment where import documents, the licence, the examiner's report and the end-use certificate consistently showed intended use in heat exchanger manufacture without further fabrication. The special specification of the tubes and their acceptance as matching the product requirements supported classification as parts rather than mere raw materials. On that basis, the exemption under Notification No. 155/86-Cus., dated 1-3-1986, was available to the importer. Case-Laws Customs Wed, 13 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90728