https://www.taxtmi.com/caselaws?id=95636 Cages, rings and balls captively used to make ball bearings, which were themselves component parts of internal combustion engines, were treated as eligible for exemption under Notification No. 217/85-C.E. The operative principle applied was that parts used in the manufacture of component parts can qualify as "parts of parts" of the final engine where the intermediate component is ultimately used in internal combustion engines. The Board circular and trade notice supported this interpretation, and exemption could not be refused merely because the goods were not fitted directly into the final engine. en-us Tue, 02 May 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95636 Cages, rings and balls captively used to make ball bearings, which were themselves component parts of internal combustion engines, were treated as eligible for exemption under Notification No. 217/85-C.E. The operative principle applied was that parts used in the manufacture of component parts can qualify as "parts of parts" of the final engine where the intermediate component is ultimately used in internal combustion engines. The Board circular and trade notice supported this interpretation, and exemption could not be refused merely because the goods were not fitted directly into the final engine. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95636