https://www.taxtmi.com/circulars?id=336 The Supreme Court approved the Tribunal's view that an item imported as a spare for replacement is a "component part" where the notification contains no qualifying words restricting "component parts" to initial assembly or manufacture; the Board directs field formations to note this precedent and settle pending disputes accordingly. en-us Fri, 07 Apr 2000 00:00:00 +0530 Tue, 23 Sep 2008 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=336 The Supreme Court approved the Tribunal's view that an item imported as a spare for replacement is a "component part" where the notification contains no qualifying words restricting "component parts" to initial assembly or manufacture; the Board directs field formations to note this precedent and settle pending disputes accordingly. Circulars Central Excise Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=336