https://www.taxtmi.com/caselaws?id=90875 Life jackets supplied for ships are not integral components of the vessel because a ship remains complete and capable of sailing without them. Items kept on board for safety are ship's stores, not parts without which the vessel is inoperable. Their replacement therefore does not amount to replacement of a component or to repair. The exemption under Notification No. 82/84 is consequently unavailable. en-us Tue, 23 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 12:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90875 Life jackets supplied for ships are not integral components of the vessel because a ship remains complete and capable of sailing without them. Items kept on board for safety are ship's stores, not parts without which the vessel is inoperable. Their replacement therefore does not amount to replacement of a component or to repair. The exemption under Notification No. 82/84 is consequently unavailable. Case-Laws Central Excise Tue, 23 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90875