Components and Spare Parts - definition – clarified

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....arisen whether the same benefit could be claimed if the same item is being imported for use as a spare part. 2. The Supreme Court in its order dated 2.11.99 in the Civil Appeal No. 10744-45/95 in the case of M/s Hindustan Sanitaryware and Industries Ltd. and another Vs. Commissioner Of Customs Calcutta (enclosed herewith) has finally settled the issue regarding this distinction sought to be made ....