1999 (11) TMI 64

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..... ontext 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 those which were initially us .....

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..... ecisions of this Court, and we are of the view that its view is correct. A spare part, though fitted into a machine subsequent to its manufacture, to replace a defective or worn out part becomes a component of the machine. It is a component part. 3. The appeals succeed and are allowed. The order under appeal is set aside, but the appellants shall be entitled to refunds only if permissible under .....

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