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2017 (9) TMI 1087 - AT - CustomsManufacture - whether all the components imported by the appellant namely Cylinders / Piston / connecting rods / crank shaft / exhaust valves constitutes the complete engine? - Held that: - In the instant case old record is not available but inspiration can be drawn with another order passed by the Commissioner in the subsequent assessment year 10.01.2002 to July 2003 in the assessee’s own case where It has been categorically mentioned in these certificates that without these components as listed, the internal combustion engine cannot function or have any of the essential features of an IC engine and give the required performance - the Commissioner (A) has rightly granted the relief to the appellant - appeal dismissed - decided against Revenue.
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