https://www.taxtmi.com/caselaws?id=786811 Whether imported components qualify as parts of relays for concessional import under Notification No.25/1999-Cus was decided by applying the technical and tariff criteria distinguishing Chapter 8536 relays from Chapter 9032 automatic regulating instruments; the principle applied was that heading 9032 requires continuous measurement and regulation (measuring, comparator/control and start/stop function) whereas the devices here perform primary protective functions (tripping, monitoring, event recording, communications). Procedural approvals and periodic bond cancellations were noted. Outcome: imported parts held to be parts of relays eligible for the concession and appeals allowed with remand for consequential decision. en-us Tue, 27 May 2025 00:00:00 +0530 Wed, 18 Feb 2026 16:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786811 Whether imported components qualify as parts of relays for concessional import under Notification No.25/1999-Cus was decided by applying the technical and tariff criteria distinguishing Chapter 8536 relays from Chapter 9032 automatic regulating instruments; the principle applied was that heading 9032 requires continuous measurement and regulation (measuring, comparator/control and start/stop function) whereas the devices here perform primary protective functions (tripping, monitoring, event recording, communications). Procedural approvals and periodic bond cancellations were noted. Outcome: imported parts held to be parts of relays eligible for the concession and appeals allowed with remand for consequential decision. Case-Laws Central Excise Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786811