9911796707
TMI Blog2001 (3) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... fter dismantling in their factory the existing furnaces, the appellants assembled modernized furnaces partly using imported parts, partly indigenously procured parts and partly serviceable components/parts recovered from the dismantled furnaces. In respect of imported parts used in the assembly of the furnaces, the appellants claimed benefit of Notification No. 155/86-Cus., dated 1st March, 1986 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m did not make them substantially new. The expression used in the exemption notifications are 'initial setting up', 'assembly' and 'manufacture' of the specified articles. A harmonious reading of these expressions will clearly establish with what is required is the setting up, assembly or manufacture of a new article which if imported could have been liable to customs duty and that even if the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n efficiency and reducing costs." 2. The material part of notification reads as under : "In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, new furnace has not come into existence. The contention of learned counsel for the appellant is that the notification does not require that a new article must come into existence. We agree. The three expressions 'initial setting up', 'assembly' and 'manufacture' cannot be construed to mean same thing. It is evident from the notification that the expression 'assembly' has been separated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal is accepted, it would render the expression 'assembly' in the notification redundant. The expression 'assembly' has been used as opposed to dismantle. The notification does not contemplate denial of its benefit on the ground of reuse of certain parts and/or use of some indigenous parts with the imported parts. Thus, the appellants are clearly entitled to the benefit of the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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