TMI Blog2016 (10) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... ents are not mere pamphlets. They are certificates issued by a Chartered Engineer who is an expert in the field and is also authorized for issuing such certificates to the Department on doubtful issues - the impugned goods are not spares but consumables - appeal dismissed - decided against Revenue. - C/744/2008 - Final Order No. A/31007/2016 - Dated:- 5-10-2016 - Ms. Sulekha Beevi C.S., Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. He submitted that the Commissioner (Appeals) has erred in giving weightage to the Chartered Engineer s certificate produced by the importer when the list of items under dispute, would show that these items are spares and not consumables. That Commissioner (Appeals) apart from relying on the Chartered Engineer s certificate has also relied upon the certificates issued by the suppliers of these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are consumables whereas the Assistant Commissioner has not placed any such certificate issued by expert though the issue to be decided is one of a technical nature. I find in full agreement with this view taken by the Commissioner (Appeals). The importer/respondent has produced Chartered Engineer s certificate as well as certificate issued by the manufacturer/supplier to establish their cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ful issues. Therefore I fully agree with the decision of the Commissioner (Appeals) in relying upon and giving weightage to the certificates issued by the Chartered Engineer to hold that the impugned goods are not spares but consumables. 5. In view thereof, I do not find any infirmity in the impugned order. The appeal is dismissed. (Pronounced and dictated in open Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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