https://www.taxtmi.com/caselaws?id=50722 The Tribunal held that paints were eligible for Customs duty exemption under Notification No. 111/95-Cus as they were essential for coating equipment after assembly, forming an integral part of the equipment's value. However, special tools for operating the power plant were not considered eligible for the exemption as they were not spare parts and were separately charged in the invoices. The appeal was partly allowed for paints but dismissed for special tools, with a direction to re-examine the interest on duty issue by the jurisdictional authorities. en-us Thu, 21 Jun 2001 00:00:00 +0530 Wed, 25 Aug 2010 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50722 The Tribunal held that paints were eligible for Customs duty exemption under Notification No. 111/95-Cus as they were essential for coating equipment after assembly, forming an integral part of the equipment's value. However, special tools for operating the power plant were not considered eligible for the exemption as they were not spare parts and were separately charged in the invoices. The appeal was partly allowed for paints but dismissed for special tools, with a direction to re-examine the interest on duty issue by the jurisdictional authorities. Case-Laws Customs Thu, 21 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50722