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TMI Blog1992 (10) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Tariff Heading 84.45/48 CTA 1975 read with Tariff Item 68 CET. The original authority, namely, the Assistant Collector of Customs, Refund Section, rejected the claim of the respondents. 1.1 On appeal to the Collector of Customs (Appeals), Bombay, the respondents herein succeeded so far as the classification under Customs Tariff is concerned. In other words, the lower appellate authority classified the goods under Tariff Heading 84.45/48 extending the benefit of Notification No. 179/80-Cus., dated 4-9-1980 but rejected the assessment under Central Excise Tariff for the purpose of countervailing duty claimed by the respondents i.e. Tariff Item 68. 2. Against the said order the Revenue has come in appeal so far as the classification u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid issue, we reproduce extracts from the said notification :- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 35-Customs, dated the 15th February, 1979, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts (excluding diodes, thermionic valves, transistors, similar semi-conductor devices, light emitting diodes, electronic microcircuits, capacitors other than paper capacitors or any combination thereof or with other parts) required for the purpose of the initial setting up, or for the assembly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of any article falling under the various headings, mentioned in the said notification, subject of course, to the other conditions regarding certification from a competent authority as mentioned in the notification and the execution of a bond by the importer. There is no dispute that the gang saw blades have been imported for use in the manufacture of machine saws and a certificate from a competent authority is available. 7. Learned Advocate for the respondents has drawn attention to Supreme Court s decision in the case of Collector of Customs v. BHEL [1992 (61) E.L.T. 332 (SC)]. In this judgment of the Apex Court, Notification No. 35/79 dated 15-2-1979 was under consideration. Wording of this notification is pan materia with the wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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