https://www.taxtmi.com/caselaws?id=94260 Clearance of a stern drier in parts or CKD form was not treated as clearance of parts of conveyors where the buyer had ordered the complete stern drier and duty had already been paid on the complete article. The fact that the goods were moved in parts did not change the nature of the supply. On the admitted facts, the revenue's attempt to classify the clearance as parts of conveyors was rejected, and the duty demand on that basis was held unsustainable. en-us Thu, 11 Nov 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94260 Clearance of a stern drier in parts or CKD form was not treated as clearance of parts of conveyors where the buyer had ordered the complete stern drier and duty had already been paid on the complete article. The fact that the goods were moved in parts did not change the nature of the supply. On the admitted facts, the revenue's attempt to classify the clearance as parts of conveyors was rejected, and the duty demand on that basis was held unsustainable. Case-Laws Central Excise Thu, 11 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94260