9911796707
TMI Blog1988 (7) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... f the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 94/86-Customs and 95/86-Customs both dated 17th February, 1986. The Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts required for the purpose of initial setting up, or for the assembly or manufacture, of any article specified in Column (2) of the Table hereto annexed, when imported into India and proved to the satisfaction of the Assistant Collector of Customs, to be so required for such setting up, assembly or manufacture, from so much of that portion of the duty of customs leviable thereon which is specified in the corresponding entry in Column (3) of the said Table...." 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uly under Notification No. 59/87-Cus., dated 1-3-1987. Under the said notification, the steam turbine and other vapour turbines excluding parts have been exempted from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate of 45% ad valorem and the whole of the additional duty on customs leviable thereon under Section 3 of the said Customs Tariff Act. This exemption the petitioner got on the basis that what he imported was steam turbines excluding parts thereof. The rate of customs duly leviable on Steam Turbines is 50% and the rate of customs duty leviable on the parts is 40%. The petitioner has obtained certificates from the D.G.T.D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner, contended that the words "initial setting up" are in respect of the entire factory for manufacture of or initial setting up of any other article other than those specified in Column 2 of the aforesaid Table and not necessary of any article specified in Col. 2 thereof. According to Mr. Chakraborty, the article specified in Col. 2 of the Table could be a part of any bigger establishment or factory or manufacturing unit for manufacture of any other items, other than those specified in Column 2 of the said Table. In my opinion, this cannot be read in the said notification, because the notification clearly says, "Parts required for the purpose of initial setting up of any article specified in Col. 2". 6. The Collector (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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