1997 (10) TMI 224 - AT - Customs

Summary

The appeal dealt with the eligibility of Driving Lever with Bellows for a customs duty notification. The appellants imported Warranty spares for centrifugal compressors and claimed a refund under specific notifications. The issue was whether the goods qualified as component parts or spares. The Tribunal ruled in favor of the importers, stating that the goods were component parts eligible for the notification benefit, subject to the bar of unjust enrichment.