https://www.taxtmi.com/caselaws?id=93127 Cycle tyre bead rings used in bicycle or cycle rickshaw tyres were treated as covered by the exemption for parts and accessories of bicycles and cycle rickshaws. The reasoning was that the tyre is an essential component of the cycle assembly, and a bead ring embedded in that tyre remains an essential part of the whole; a part of a part is also a part of the whole. The exemption was not denied merely because the bead ring was not an independently visible bicycle part. The notification therefore applied to the goods, and the Revenue's appeal failed. en-us Wed, 10 Sep 1997 00:00:00 +0530 Tue, 08 Nov 2011 15:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93127 Cycle tyre bead rings used in bicycle or cycle rickshaw tyres were treated as covered by the exemption for parts and accessories of bicycles and cycle rickshaws. The reasoning was that the tyre is an essential component of the cycle assembly, and a bead ring embedded in that tyre remains an essential part of the whole; a part of a part is also a part of the whole. The exemption was not denied merely because the bead ring was not an independently visible bicycle part. The notification therefore applied to the goods, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93127