https://www.taxtmi.com/caselaws?id=42426 Customs exemption for parts used in initial setting up or assembly under Notification No. 155/86-Cus. applies only where the imported parts are required for the specific articles listed in its Table under Chapters 84 or 85. "Initial setting up" does not extend to the establishment of an entire factory or manufacturing unit. Steam turbines imported with related parts for a sulphuric acid and alum unit were therefore eligible only for the separate exemption applicable to steam turbines excluding parts, not the notification governing parts for listed articles. The petition challenging this interpretation was dismissed. en-us Thu, 21 Jul 1988 00:00:00 +0530 Fri, 11 Jun 2010 11:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42426 Customs exemption for parts used in initial setting up or assembly under Notification No. 155/86-Cus. applies only where the imported parts are required for the specific articles listed in its Table under Chapters 84 or 85. "Initial setting up" does not extend to the establishment of an entire factory or manufacturing unit. Steam turbines imported with related parts for a sulphuric acid and alum unit were therefore eligible only for the separate exemption applicable to steam turbines excluding parts, not the notification governing parts for listed articles. The petition challenging this interpretation was dismissed. Case-Laws Customs Thu, 21 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42426