https://www.taxtmi.com/caselaws?id=92878 Spare parts imported as refractory bricks were treated as components for exemption under Notification No. 156/86-Cus., because the applicable Larger Bench interpretation held that component parts in the notification include spare parts intended for use as such. On that construction, refractory bricks imported for spare-parts use qualified for the exemption, and the assessee was entitled to the benefit. en-us Thu, 18 Sep 1997 00:00:00 +0530 Sat, 05 Nov 2011 16:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92878 Spare parts imported as refractory bricks were treated as components for exemption under Notification No. 156/86-Cus., because the applicable Larger Bench interpretation held that component parts in the notification include spare parts intended for use as such. On that construction, refractory bricks imported for spare-parts use qualified for the exemption, and the assessee was entitled to the benefit. Case-Laws Customs Thu, 18 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92878