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2016 (12) TMI 431 - CESTAT MUMBAIBenefit of Notification No. 21/2002 dated 1.3.2002, Sr. No. 425(2) - classification of imported goods - 4000 pieces of timing belts - classified under Chapter Heading 84 or under Chapter 40 of the Customs Tariff Act? - Held that: - it is undisputed that the exemption Notification No. 21/2002 under Sr. No. 425 is available to the goods falling under Chapter 84, 85 or 90 - However, in the Entry No. 2, the exemption is provided to parts of the machine. Whether the parts of the machine to Entry No. 2, list 45, where the exemption on the parts can be allowed irrespective whether such parts falls under Chapter 84, 85 or 90 or in any other chapter? - Held that: - The appellant heavily relied upon the judgment of Hon'ble Supreme Court in the case of Jain Engineering Co. Vs. Collector of Customs. Bombay [1987 (9) TMI 46 - SUPREME COURT OF INDIA], wherein it was held that irrespective of fact that whether the parts is included under the heading specified or in any other heading, it would come within the purview of Notification provided it is part of the main equipment. In the present case, the timing belt is undisputedly part of the Draw Texturising Machine, which is evident from the certificate issued by the jurisdictional excise authority under the provisions of Customs (Import of Goods at concessional rate of duty for manufacturing of excisable goods) Rules, 1996. Therefore, whether the timing belt falls under Chapter 40 or chapter 84, the same is part of the Draw Texturising Machine - the exemption notification is applicable to the goods imported by the appellant i.e. timing belt. Since the issue is being decided on the basis of Hon'ble Supreme Court judgment, we refrain from addressing the classification issue of the product that whether the goods in question falls under Chapter 40 or 84 - appeal allowed - decided in favor of appellant-assessee.
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