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TMI Blog1990 (5) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. The appellants M/s. Deki Electronics Ltd. have imported a complete set for their unit for the manufacture of plastic film capacitors. They have claimed refund of duty charged on machinery and equipments for the manufacture of electronic components and have claimed exemption under Notification 118/80 and 34/81. The claim for refund of duty in respect of certain machines and spares, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also the Notification 118/80 dated 19-6-1980, which is applicable to the main machines specified therein, should be extended to the parts. He also cited the decision of the Tribunal in 1989 (42) E.L.T. 156A - Bharat Earth Movers Ltd. v. Collector of Customs whereby it was held by the Tribunal that parts imported need not be specifically mentioned in the notification and had extended the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice pertains to a number of items and wherever the main machine to which the concessional rate is applicable, it is found that the benefit of the concessional rate has been extended and in respect of those machines which the appellants have claimed as being covered by the notification, no evidence as such, had been provided for explaining the function of the machine in order to consider the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Customs Tariff Headings/sub-headings under various chapters of the Customs Tariff Schedule and as already noted earlier, the invoice pertains to a number of items which can separately be classified under different headings of the Tariff and rightly, therefore, unless the notification extends the concessional rate to each one of these items, it cannot be taken that a spare or a part of a machine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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