9911796707
TMI Blog1991 (3) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Department, thereafter, issued an alleged less charge demand under Section 28 of the Customs Act on the ground that the seals made of ceramic are classifiable under Chapter 69 and not under Chapter 84 of the CTA 1975. Therefore, the benefit of Notification under 117/78 would not be available since Chapter 69 is not mentioned in the First Schedule to the said Notification 117/78. Both the lower authorities have found against the appellants and hence this appeal before the Tribunal. 2. The learned Consultant, Shri K. V. Kunhikrishnan, appearing for the appellants has urged that it is not denied that the ceramic seals are component parts to be used in the manufacture of water pumps assembly, which is exported outside the country. They w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the Notification, provided they are parts of the engines mentioned under Heading No. 84.06. The contention of the Customs authorities that the article, which is provided under another heading other than Heading No. 84.06, will not get the exemption as provided in the Notification, is not readily understandable. When the Notification grants exemption to the parts of the engines, as mentioned under Heading No. 84.06, we find no reason to exclude any of such parts simply because it is included under another heading. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant, Shri J. N. Nair, learned JDR for the Revenue has urged that Notification 117/78 and Serial No. 47 thereof is very clear that only parts and accessories of mechanical appliances falling under Headings 84.01/02 to 84.60 and under Heading 84.65 alone are eligible for the benefit of the said Notification. Mere grant of Duty Exemption Entitlement Certificate or Advance Licence does not entitle the appellants to claim exemption where there is none in terms of the said Notification. Chapter Note 1(b) reads as follows : "(I) This Chapter does not cover : (a) .......... (b) appliances and machinery (for example, pumps) and parts thereof, of ceramic material (Chapter 69); (c) .........." As regards the submission for benefit under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... internal combustion piston engines and parts thereof falling under Heading 84.06. Internal combustion engines definitely fell under Heading 84.06 and there was no dispute about that. The Departmental authorities and the Appellate Tribunal had held that bushings which perform the function of bearings fell under Tariff Heading 84.63(2) and therefore, the benefit of the Notification 281-Cus., dated 2nd August, 1976 was denied to the appellants. Jain Engineering, in that case. There was no dispute on facts that the bushings imported therein were parts of internal combustion piston engines falling under Tariff Heading 84.06. It is, therefore, in the light of the peculiar wordings of paragraph 2 of column (2) of the Table to the Notification 281 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Joint Chief Controller of Exports and Imports, Ministry of Commerce to the appellants indicating that they have fulfilled the export obligation and, therefore, their undertaking given to that office has been cancelled. The DEEC forwarded by the appellants to the office of the JCCI & E was retained in the said office. Copy of the DEEC has not been brought on record by the appellants which could substantiate their submission. In any case, as pointed out by the learned Departmental Representative for the Department, this is a new claim which was never before the lower authorities and it would, therefore, not be desirable for us to grant that benefit at this stage which requires enquiry into new facts. The appellants would, however, be at li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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