9911796707
TMI Blog1987 (6) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication filed before the Government of India against the order-in-appeal bearing No. S/49-108/81L, dated 12-4-1982 passed by the Appellate Collector of Customs, Bombay, statutorily stood transferred to the Tribunal. 2. When this appeal was taken up for consideration, none represented the appellant. But then the appellants had addressed a letter dated 6-5-1987 requiring the Tribunal to hear the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Appellate Collector unsuccessfully. 5. In the revision application the appellants among other things contended that they are the actual users and that spares imported are required for the actual use, in connection with the factories set up at Kalwe, Thane and Baroda. In terms of para 54 of App. 10, the appellants are eligible to import spares of any value and the spares imported by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spares were imported along with capital goods and under the policy the spares imported along with the capital goods cannot exceed 5% of the value of the capital goods. But in the instant case it exceeded 5% limit and as such the authorities below are justified in passing the orders impugned in this appeal. 7. I have carefully considered the submissions contained in the revision application as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) machine tools for cutting, forming, upgrading and polishing metals, wood, glass and plastic including standard or ancillary equipments. The spares imported by the appellants are of machine tools falling under sub-item 2 of Item 54 of App. 10 of the policy. This item nowhere lays down value restriction. In the case of M/s. Vakil and Sons Ltd., Bombay referred to earlier this Bench observed "so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods but also permissible spares without any value restriction or other restrictions under Appendix 10(4) as well as under Appendix 10(42). Just because the appellants imported the spares along with the main machine they cannot be denied the benefit of import of spares either under Appendix 10(4) or under 10(42). The view to the contrary taken by the Board is unreasonable and opposed to the cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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