TMI Blog1984 (1) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... , Vice-President]. - M/s. Kirloskar Oil Engines Ltd., Pune have filed a Revision Application dated 30-12-1976 to the Government of India against the order-in-appeal No. S. 49-736/76-R, dated 29-11-1976, passed by the Appellate Collector of Customs, Bombay, which has been transferred to the Tribunal and is now being considered as appeal. 2. The short point in dispute in this appeal is whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for which these component parts are imported will be used on Internal Combustion Engines (Stationery). These components are imported in a ready for fitment form and do not require further processes of manufacture before their use. The appellants, accordingly have contended that all the necessary conditions prescribed under the aforesaid Notification (No. 82-Cus., dated 6-8-1960) have been satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to make claim under the aforesaid notification, since the goods would in any case be assessable under Item 72(3) of the I.C.T. at the same rate of customs duty as the Machinery itself. In this case, however, Sh. Kunhikrishnan, learned Departmental Representative contended that the Piston Assembly will be used in the manufacture of Diesel Engines which capable of being used on Motor Vehicles. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of exemption. The actual use of these components viz. Piston assemblies has also been conceded by the Department. The Bench, therefore, orders that the goods in question i.e. Piston Assemblies be granted exemption under the aforesaid notification. As to the claim for countervailing duty, since refund of countervailing duty was not agitated before the lower authorities nor in their Revision app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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