2004 (4) TMI 420

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..... - 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 scheme. 2. I have heard both the si .....

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..... 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 exemption Notifications 242/76-Cus. and 112/87-C .....

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..... 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 Customs - 1997 (94) E.L.T. 234 wherein the spares were .....

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