https://www.taxtmi.com/caselaws?id=166919 Travelling wave-tubes imported for radio telecommunication transmission equipment were treated as component parts where import certificates, catalogue material and departmental verification showed they were specially shaped and intended for use as essential parts of the main unit. Their possible use as spare parts did not change their character as component parts. On that basis, the goods qualified for assessment at the concessional customs duty rate under the relevant notification read with the tariff heading. en-us Thu, 22 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 15:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166919 Travelling wave-tubes imported for radio telecommunication transmission equipment were treated as component parts where import certificates, catalogue material and departmental verification showed they were specially shaped and intended for use as essential parts of the main unit. Their possible use as spare parts did not change their character as component parts. On that basis, the goods qualified for assessment at the concessional customs duty rate under the relevant notification read with the tariff heading. Case-Laws Customs Thu, 22 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166919