A structure does not automatically become a machine part

A “part” is an integral or constituent component essential to a complete, functional article. Custom-made design alone does not establish that an item is a machine part. Providing a platform or support for machinery does not necessarily make it a part. The relevant question is whether the machine’s own operation depends on the item. In this case, the individual machines were complete and operational on their own. The aluminium shelves merely provided a surface on which equipment could be placed. They did not contribute to the mechanical or electrical operation of those machines. A supporting surface does not become a part merely because it is useful. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19