https://www.taxtmi.com/circulars?id=915 Notification No. 211/83 Cus explicitly qualifies goods as components for repair of an ocean going vessel, so it covers all parts imported for repair by a ship repair unit, provided the other conditions of the notification are fulfilled; this is distinct from prior tribunal authority that construed "component" absent an end use qualification. en-us Wed, 12 Jun 1996 00:00:00 +0530 Fri, 18 Jul 2025 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=915 Notification No. 211/83 Cus explicitly qualifies goods as components for repair of an ocean going vessel, so it covers all parts imported for repair by a ship repair unit, provided the other conditions of the notification are fulfilled; this is distinct from prior tribunal authority that construed "component" absent an end use qualification. Circulars Customs Wed, 12 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=915