https://www.taxtmi.com/caselaws?id=116496 Stainless steel plates imported as marked components for a fatty acid distillation plant were treated as eligible component parts for exemption under Notification No. 29/97-Cus because the notification covered capital goods imported in SKD/CKD condition and their components required for assembly or manufacture. The Revenue's objection that further working was needed was unsupported by the record; only bending and welding were admitted as necessary. On that basis, the plates were regarded as components of the C-10 column and qualified for the exemption. en-us Wed, 10 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 10:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116496 Stainless steel plates imported as marked components for a fatty acid distillation plant were treated as eligible component parts for exemption under Notification No. 29/97-Cus because the notification covered capital goods imported in SKD/CKD condition and their components required for assembly or manufacture. The Revenue's objection that further working was needed was unsupported by the record; only bending and welding were admitted as necessary. On that basis, the plates were regarded as components of the C-10 column and qualified for the exemption. Case-Laws Customs Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116496