https://www.taxtmi.com/caselaws?id=94908 Imported refractory bricks of special shapes and quality, brought in for replacement in an industrial furnace, were treated as component parts of the furnace for purposes of the customs exemption notification. The reasoning was that a spare part fitted into machinery after manufacture to replace a defective or worn-out part becomes part of that machinery, so the bricks imported for fitment satisfied the exemption condition. The exemption under Notification No. 77/90-Customs was therefore available, the appeal succeeded, and consequential relief followed. en-us Wed, 20 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 17:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94908 Imported refractory bricks of special shapes and quality, brought in for replacement in an industrial furnace, were treated as component parts of the furnace for purposes of the customs exemption notification. The reasoning was that a spare part fitted into machinery after manufacture to replace a defective or worn-out part becomes part of that machinery, so the bricks imported for fitment satisfied the exemption condition. The exemption under Notification No. 77/90-Customs was therefore available, the appeal succeeded, and consequential relief followed. Case-Laws Customs Wed, 20 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94908