https://www.taxtmi.com/caselaws?id=98545 An exemption notification limited to "component parts" of machine tools had to be strictly construed and could not be extended to accessories merely because they were imported for the same machinery. However, the record was insufficient to determine whether the goods, though described as accessories, were in substance essential parts of the machine. The importer was entitled to lead evidence and cite supporting case law, and the original authority was required to reconsider the matter and pass a speaking order on de novo adjudication. en-us Wed, 13 Jun 2001 00:00:00 +0530 Sat, 21 Jan 2012 10:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98545 An exemption notification limited to "component parts" of machine tools had to be strictly construed and could not be extended to accessories merely because they were imported for the same machinery. However, the record was insufficient to determine whether the goods, though described as accessories, were in substance essential parts of the machine. The importer was entitled to lead evidence and cite supporting case law, and the original authority was required to reconsider the matter and pass a speaking order on de novo adjudication. Case-Laws Customs Wed, 13 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98545