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Issues:
1. Interpretation of Notification 153/86 for exemption of basic duty. 2. Classification of goods under Customs Tariff Heading 8414.30. 3. Exemption of auxiliary duty under Notification 313/86. Analysis: 1. The appeal was against the rejection of a refund claim by the Collector of Customs (Appeals) regarding the exemption of basic duty under Notification 153/86 for a consignment of Piston Rings for Refrigeration Compressor. The issue revolved around whether the goods fell under the specified criteria in the notification. The Collector (Appeals) held that the goods were covered by the description in the notification, granting partial exemption to parts of gas compressors not for use in air-conditioning equipment. The Tribunal analyzed the specific provisions of the notification and emphasized that the exemption was for compressors other than those for air-conditioning equipment, which did not include the type of compressors the goods fell under. Therefore, the Tribunal ruled that the impugned goods did not qualify for the exemption of basic duty under Notification 153/86. 2. The Tribunal further delved into the classification of goods under Customs Tariff Heading 8414.30, which pertained to compressors used in refrigerating equipment. The notification, however, only specified compressors falling under Heading 8414.80, excluding those for air-conditioning equipment. The Tribunal clarified that since the impugned goods were classified under 8414.30, which was not covered by the notification, they were not eligible for the exemption. The Tribunal distinguished a previous case where specific parts were mentioned, highlighting that in this instance, only a particular type of compressor was specified for exemption, and the impugned goods did not align with that classification. 3. Regarding the exemption of auxiliary duty under Notification 313/86, the Tribunal examined the provisions which granted exemption to parts of air or other gas compressors falling under Heading 8414.90. Unlike the basic duty exemption, the auxiliary duty exemption was not contingent on the type of compressors but rather on the classification of parts. Consequently, the Tribunal concluded that while the impugned goods did not qualify for the exemption of basic duty, they were eligible for partial exemption of auxiliary duty under Notification 313/86. Accordingly, the Tribunal modified the order of the Collector (Appeals) to reflect the eligibility of the goods for auxiliary duty exemption, disposing of the revenue appeal accordingly.
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