1. Case called none appeared on behalf of the appellants. However, we find that issue involved in this case has been covered by the ratio of the decision of the Larger Bench in the case of Jindal Strips Ltd. v.Collector of Customs, Bombay, reported in 1997 (21) RLT 275 (CEGAT-Larger Bench).
2. Whether spare parts can be considered as components for the purpose of grant of benefit of Notification No. 156/86-Cus., dated 1-3-1986 in terms of the said notification, is issue to be considered in this case.
3. We find that by majority it has been decided that component parts referred to in the notification under consideration is covered spare parts and benefit of notification would be available also in respect of import refractory bricks intended for use as spare parts. Since the issue has already been decided by the Larger Bench, following the same, we accept the contention of the assessee and accordingly the appeal is disposed of.