9911796707
TMI Blog1987 (4) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Board. The revision application after the constitution of the Tribunal statutorily stood transferred to the Tribunal and treated as appeal. Since the appellant was required to file two revision applications, the appellant was given an option either to restrict the revision application filed by him to one of the appeals before the Board or to file a supplementary appeal with a formal application for condonation of delay. The appellant exercised the option of filing a supplementary appeal and also filed an application for condonation of delay. The delay condonation application was allowed and the supplementary appeal was admitted. 1. The brief fact necessary for the disposal of this appeal may be stated as under :- The appellants M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1980 which contained a list of non-permissible spares. It was contended by Shri Deshpande that pumps became non-permissible by the Public Notice dated 19-8-1980. But then the import and the indent for import took place prior to 1980 and as such the public notice is not applicable. Shri Deshpande therefore prayed that the appeals may be allowed and fine in lieu of confiscation may be set aside. 3. Shri Pal appearing for the Collector however, submitted that the orders passed by the authorities below are correct and they did not require any interference. He added that the pumps imported are not spares. They are complete units with prime movers one with turbine and another with motor. Shri Pal referred to the definition of the expression s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are entitled to clear the goods under OGL. The Collector, however, held that they are not spares and, therefore, they required ITC licences. In his order the Collector had observed that the pumps are capable of universal application and not a part or sub-assembly of the plant. He had further observed that from the reply to the show cause notice, it is evident that the pumps are stand-by equipment. He had also observed that the lubricating oil pump is mounted by the side of the compressor and is driven by an independent turbine motor. The electrical motor driven pump now imported is a stand-by for this ancillary pump. It is a self-priming one. It automatically starts in case of failure of steam turbine pump. Thus the steam turbine pump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be so, the pumps would not qualify as spares. The appellants have not produced the catalogue or any literature of the manufacturer in support of their contention that the original plant or machinery which they had imported had the pumps of the types imported by them or that the pumps were integral parts of the originally imported machinery. In the absence of such an evidence the contention of Shri Deshpande that the goods imported were required as replacement of similar parts of the originally imported plant or machinery cannot be accepted. Since the pumps do not qualify as spares , the Collector and the Board were justified in holding that the import was not permissible under OGL and that it required specific licence. 7. Though the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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