TMI Blog1999 (4) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Collector passed the impugned order confiscating the goods and prescribing a fine for redemption thereof. Against this finding, the present appeal has been filed. 2. I have heard Shri C.S. Lodha, ld. Advocate for the appellants and Shri V.K. Suman for the Revenue. 3. The relevant provisions of Para 192 at the material time read as under : 192 (1) REP licences issued against export of products listed in Appendix 17 Part I and licences issued under para 184(4) of this book, are also valid for import of any other items of raw materials, components, tools, consumables and packing materials listed in Appendices 3 5 Part A and instruments (other than those included in Appendices 1 Part A, 2 Part B and 8) in this policy provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een this judgment. In the judgment the Tribunal was examining the scope of Notification No. 77/90-Cus., dated 20-3-1990 which extended benefit to refractory bricks imported for use as component part of industrial furnace. The Collector held that the benefit of this Notification would not extend to such bricks imported as spares but that the benefit would be available only when such bricks were intended for initial setting up of the furnace. In the cited judgment the Tribunal was deciding the appeal on this issue. 9. The issue for decision before the Larger Bench was whether the phrase component part occurring in the cited notification covered spare parts or not. The Tribunal took a review of the various judgments defining these two ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of sub-assemblies or assemblies of which a manufactured product is made up and into which it may be resolved and includes an accessory (or attachment)." Thus, there is no ambiguity in the policy as regards the demarkation between these two terms. Therefore the inclusion of the word spares in the title of Appendix 3 and its absence from Paragraph 192 (1) has to be taken to mean that the makers of the policy deliberately omitted goods imported as spares from the flexibility in the utilisation of REP Licences. 11. In paragraph 23 of the cited Judgment the Tribunal held that the proposition that meaning of words used in one statute could not be used in interpreteting the words used in another statute as unexceptionable. It is therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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