Component part and spare part, 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, Hindustan Sanitaryware and Industries Ltd. v. Lakshmi Cement, AIR 2000 SC 3506 (3507). [Central Excise and Salt Act, (1 of 1944), s. 4]
A spare part, though fitted into a machine subsequent to its manufacture, to replace a defective or worn-out part becomes or component of the machine. If is a component Part, Hindustan Sanitaryware & Industries Ltd. & Lakshi Cement v. Collector of Customs, Calcutta, (2000) 10 SCC 224.
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