https://www.taxtmi.com/caselaws?id=785708 Carbon Pultruded Plates are classified as articles of carbon fibre rather than raw carbon fibre; therefore they do not qualify under the exemption entry for raw carbon fibre and balsa wood, and the notification benefit for raw material is inapplicable. Applying the component part doctrine that a part of a part is a part of the whole, the Plates, being sub-parts used and embedded in spar caps of rotor blades and integral to rotor blade integrity, qualify as parts of rotor blades; consequently they are eligible for concessional basic customs duty under the parts entry of the exemption notification, attracting a 5% BCD rate. en-us Tue, 27 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785708 Carbon Pultruded Plates are classified as articles of carbon fibre rather than raw carbon fibre; therefore they do not qualify under the exemption entry for raw carbon fibre and balsa wood, and the notification benefit for raw material is inapplicable. Applying the component part doctrine that a part of a part is a part of the whole, the Plates, being sub-parts used and embedded in spar caps of rotor blades and integral to rotor blade integrity, qualify as parts of rotor blades; consequently they are eligible for concessional basic customs duty under the parts entry of the exemption notification, attracting a 5% BCD rate. Case-Laws Customs Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785708