TMI Blog1999 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... tification granted exemption from auxiliary duty. There is no dispute about the assessment of the said Centrifugal Casting. Subsequently, the appellants imported the Chill Mould from Eisenwerk Sulzau Werfen, Austria, with whom the project was conceived and a collaboration was entered into for implementation of the same. On a bill of entry filed by the appellants, the said machine was assessed under heading 8480.49 attracting 50% auxiliary duty of Customs, apart from the basic duty, additional duty and the special excise duty. Subsequently, the appellants raised a dispute on the classification of the Chill Mould and contended that the same were classifiable under heading 8454.30 as parts of Centrifugal Casting Machine. As such, the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been drawn to the technical material produced on record. In their further synopsis filed, subsequent to the date of hearing, the appellants have referred to C.B.E. C. Circular No. 29/88, dated 30-6-1988 which disallows the Modvat credit of duty paid on the inputs used in the preparation of sand moulds and ceramic moulds, by considering the same as part and parcel of the machinery used for casting. From this, he submits that it becomes evident that moulds are necessarily parts of the machinery. He, further, submitted that the Notification No. 23/91 exempts parts of the machine, irrespective of their classification. As there is no doubt that the Chill Moulds are parts of the Centrifugal Casting Machine, the benefit under Notification No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same is only applicable where mould is imported separately and is not in-built in the machine. In the present case, mould, though imported separately, is an integral part of the machine in question inasmuch as the same rotates along with the Centrifugal Cylinders. He submitted that in one of the bills of entry filed by the appellants, the mould has been assessed as part in case of copper moulding machine by the Customs themselves. Certain further submission on the aspect of classification has also been made by the learned Advocate vide his subsequent synopsis filed. 5. After considering the submissions from both sides, we find that the disputed issue is as regards the availability of exemption Notification No. 23/91 which can be dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court held that exemption Notification mentioning internal combustion piston as well as parts thereof will be applicable to such parts though this may not fall under Tariff Heading 84.06 of C.E.T.A. which is also mentioned in the Notification. It was observed by their Lordships that though parts are not mentioned under Heading 84.06, by necessary implication and in the context of the Notification, it includes parts of the engines and therefore, the Supreme Court observed that the Court was of the view that parts of the engines mentioned in sub-heading 8406.00 will get the benefit of exemption Notification. When the intention in the Notification is clear and manifest, it will be unreasonable to take narrow view of the Notification, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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