1999 (11) TMI 64

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....hese appeals arises in the context of claims for refund of excise duty. It pertains to the meaning of the phrase 'component parts'. The Tribunal, in the impugned order, draw a distinction between component parts and spare parts, following its earlier decision in the case of Vaz Forwarding Pvt. Ltd. v. Collector of Customs - 1983 (43) E.L.T. 358 (Tribunal) . Component parts, according to it, were t....