Components - Indian Laws - General

Expression Components In Webster s Comprehensive Dictionary,- it is defined as constituent part . In Oxford Advanced Learner s Dictionary, Vol. 1, International Edn., the word component means a constituent part . Further, constituent means serving to form or compose as a necessary part . In Advanced Law Lexicon, 3rd Edn., 2005 (by P. Ramanatha Aiyar), the word component part is defined as something which becomes an integral part of the goods in question by losing its physical and economic distinctiveness . It defines constituent (of a component) as that helps make up or complete a unit or a whole s one part of something that makes up a whole . Encyclopaedic Law Lexicon, Vol. 2008-09 Edn., by Justice C.K. Thakkar, describes the components as: It appears, therefore, that for an article to be called a component part, it is not necessary that even if it becomes part of another article, it should still retain its identity. All that is necessary to make an article a component part is that it goes in to the composition of another article. If an article is an element in the composition of another article made out of it, such an article may well be described as a component part of another article. It may be that the final product made may be in the nature of a compound in which case, the elements forming component parts may not be capable of any more separate identification. Equally, it may be that when a machinery is assembled out of several parts forming that machinery, those machineries, those parts, even after their being filled may retain their individuality or identity. Saraswati Sugar Mills v. Commissioner of Central Excise,- 2011 (8) TMI 4 - SUPREME COURT