https://www.taxtmi.com/caselaws?id=795667 Spare parts of capital goods used to manufacture printed circuit boards do not fall within the basic customs duty exemption for goods directly connected with manufacture under Sl. No. 39 of Notification No. 24/2005-Customs. The entry covers consumables, raw materials, components and inputs consumed in or incorporated into specified final products, while the notification separately addresses specified machine tools, parts and accessories. Treating capital goods and their maintenance spares as manufacturing inputs would make those separate entries redundant. The separate EPCG scheme and inapplicability of precedents under differently worded exemptions support this distinction. Strict construction prevents expanding the exemption by implication. en-us Thu, 23 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795667 Spare parts of capital goods used to manufacture printed circuit boards do not fall within the basic customs duty exemption for goods directly connected with manufacture under Sl. No. 39 of Notification No. 24/2005-Customs. The entry covers consumables, raw materials, components and inputs consumed in or incorporated into specified final products, while the notification separately addresses specified machine tools, parts and accessories. Treating capital goods and their maintenance spares as manufacturing inputs would make those separate entries redundant. The separate EPCG scheme and inapplicability of precedents under differently worded exemptions support this distinction. Strict construction prevents expanding the exemption by implication. Case-Laws Customs Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795667