1998 (9) TMI 288 - AT - Customs

Summary

Issues:
- Amendment sought for correction in the chart
- Classification of imported parts under Tariff Heading 98.06
- Denial of benefit under Notification No. 69/87-Cus.
- Interpretation of parts as fuel injection pump components

Amendment Correction:
The judgment addressed a miscellaneous application seeking an amendment to correct an error in the chart, allowing the correction from "amount Rs." to "amount yens" on page 4. This correction was deemed necessary and was duly approved by the tribunal.

Classification under Tariff Heading 98.06:
The case involved the import of various parts, with a Bill of Entry grouping these parts into categories. The appellants claimed a lower duty rate under Tariff Heading 98.06 with Notification No. 69/87-Cus. for specific parts. However, a show cause notice later alleged misclassification, leading to a dispute over the proper classification and applicable duty rates.

Denial of Benefit under Notification No. 69/87-Cus.:
The dispute arose when the authorities denied the benefit of Notification No. 69/87-Cus. to certain imported parts, alleging they were not covered under the notification. The appellants contended that, except for the plunger, the other parts were not components of a fuel injection pump and should be eligible for the notification's benefits.

Interpretation of Parts as Fuel Injection Pump Components:
The Commissioner of Customs (Appeals) and the lower authorities interpreted the parts mentioned in the Bill of Entry as components of a fuel injection pump, leading to the denial of the notification's benefits. However, the appellants argued that detailed descriptions of the parts indicated they were not related to fuel injection pumps but to a diesel generating set. The tribunal agreed with the appellants, finding that, except for the plunger, the other parts were not fuel injection pump components and should receive the benefits under Notification No. 69/87-Cus.

In conclusion, the tribunal allowed the appeal, setting aside the impugned order and granting the appellants relief by extending the benefits of Notification No. 69/87-Cus. to the imported parts, except for the plunger for the fuel pump. The judgment emphasized the importance of accurately interpreting the classification of imported parts to determine the applicable duty rates and benefits under relevant notifications.