https://www.taxtmi.com/caselaws?id=48854 The Tribunal allowed the appeals, directing the refund of duty on imported spare parts for machinery used in manufacturing articles for export. Emphasizing the integral role of machinery in the production process, the Tribunal held that spare parts for essential machinery qualify for exemption under Notification No. 13/81-Cus. The decision overturned lower authorities' rulings, highlighting the binding nature of clarifications by the Central Board of Excise and Customs and the importance of considering machinery crucial to the manufacturing process for duty exemption. en-us Thu, 12 Oct 2000 00:00:00 +0530 Fri, 06 Aug 2010 18:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48854 The Tribunal allowed the appeals, directing the refund of duty on imported spare parts for machinery used in manufacturing articles for export. Emphasizing the integral role of machinery in the production process, the Tribunal held that spare parts for essential machinery qualify for exemption under Notification No. 13/81-Cus. The decision overturned lower authorities' rulings, highlighting the binding nature of clarifications by the Central Board of Excise and Customs and the importance of considering machinery crucial to the manufacturing process for duty exemption. Case-Laws Customs Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48854