2004 (4) TMI 420

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....for the Respondent. [Order]. - In this appeal filed by the appellants against the impugned order-in-appeal passed by the Commissioner (Appeals), the issue relates to the availability of the benefit of Notification No. 36/97, dated 1-4-1997 as amended against Special Imprest Licence (SIL) to the appellants in respect of the spares of the machines/machinery imported by them under the DEEC sche....

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....the Apex Court when appealed against as reported in 1999 (114) E.L.T. 778, and the Apex Court has ruled that as under - "The component is the genus while spare is the species. The spare part though fitted to a machine subsequent to its manufacture, to replace a defective or worn out part, becomes a component of the machine, therefore, is a component part, entitled to the benefit of the exemptio....

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....espect of the goods in question i.e. mandatory spare parts which had been imported by them in order to replace the defective/worn out parts of the machines and which ultimately would become components of the said machines. Similar view had been also taken by the Tribunal in respect of the spares for allowing the benefit of the Notifications involved therein in Jindal Strips Ltd. v. Collector of Cu....