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Issues: Eligibility of imported piston rings for duty exemption under Notification No. 172/89-Cus.
The judgment by the Appellate Tribunal CEGAT, New Delhi, involved the eligibility of piston rings imported by the appellant for duty exemption under Notification No. 172/89-Cus. The issue arose as the imported piston rings were for tractors, and the question was whether they qualified for the concessional rate of duty under the said notification. The Asstt. Collector denied the exemption, arguing that tractors were considered motor vehicles, thus not eligible for the benefit. The Collector of Customs, New Delhi, also found that the imported piston rings were interchangeable with other motor vehicles, leading to the denial of the exemption. The appellant sought a decision on the merits, but failed to produce any supporting documents during the proceedings. The respondents, represented by Smt. Ruchira Pant, contended that tractors were indeed motor vehicles, and parts of engines interchangeable for use with motor vehicles were excluded from the exemption under Notification 172/89-Cus. They argued that no evidence was presented to show that the imported piston rings were not intended for use in engines interchangeable with motor vehicles. Upon careful consideration, the Tribunal noted that the imported piston rings were specifically for Eicher tractors, identified as NPR piston rings eicher 115 NM. Tractors were classified as motor vehicles under the Motor Vehicles Act, 1988, and were suitable for road use, requiring a valid license for operation. The Tribunal referenced the Tribunal decision in the case of Krishna Fabricators Pvt. Ltd. v. CCE, Bangalore, supporting the classification of tractors as motor vehicles. The Collector of Customs (Appeals) highlighted the lack of evidence from the appellants to prove that the imported piston rings were exclusive to a particular engine and not interchangeable with other motor vehicles. The absence of detailed specifications or catalog information supporting the appellant's claim led to the rejection of the appeal by the Tribunal. Considering all relevant factors, the Tribunal found no merit in the appellant's case and dismissed the appeal, upholding the denial of duty exemption for the imported piston rings under Notification No. 172/89-Cus.
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