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1987 (9) TMI 46 - SC - CustomsWhether the appellant is entitled to the benefit of the Notification No. 281-Cus/76, granting part exemption from payment of Customs duty in respect of the rod bushes and camshaft bushes imported by the appellant? Held that:- The intention of the Notification is clear enough to provide that the parts of the engines, mentioned under Heading No. 84.06, will get the exemption under the Notification and in the absence of any provision to the contrary, we are unable to hold that the parts of the engines, which are included under a heading other than Heading No. 84.06, are excluded from the benefit of the Notification. As in the instant case, there is no material or evidence nor is there any finding of the Appellate Tribunal or the Customs authorities that the bushes, which have been imported by the appellant, are parts of internal combustion piston engines falling under Heading No. 84.06. In the circumstances, it is necessary that the Customs authorities should embark upon the question and decide whether the bushes, imported by the appellant, are really parts of such engines. Appeal allowed.
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