https://www.taxtmi.com/caselaws?id=44653 Polypropylene liner fabric imported for use in tyre manufacturing machinery was held not to be a component part of machinery under Item 72(3) of the Indian Customs Tariff. The Court reasoned that a machine component must be essential to the working of the machine itself and have a special shape or quality limiting it to that purpose; this fabric was used only to protect tyre fabric from moisture and dust, came in running lengths and varied sizes, and could be used in similar industrial processes. It was therefore an accessory rather than a machine part and was correctly classified as textile manufactures under Item 53, against the assessee. en-us Tue, 26 Aug 1997 00:00:00 +0530 Fri, 04 Jul 2014 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44653 Polypropylene liner fabric imported for use in tyre manufacturing machinery was held not to be a component part of machinery under Item 72(3) of the Indian Customs Tariff. The Court reasoned that a machine component must be essential to the working of the machine itself and have a special shape or quality limiting it to that purpose; this fabric was used only to protect tyre fabric from moisture and dust, came in running lengths and varied sizes, and could be used in similar industrial processes. It was therefore an accessory rather than a machine part and was correctly classified as textile manufactures under Item 53, against the assessee. Case-Laws Customs Tue, 26 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44653