9911796707
TMI Blog1993 (12) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ent was claimed under Heading 6806.90 read with Notification No. 26/84-Cus., dated 22-2-1984 at 40% basic duty + nil auxiliary + 12% C.V. duty. New sub-heading 9806.00 was introduced from 1-3-1984 for Parts of machinery, equipments, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90 . The Custom House was of the view that the imported goods were assessable under Heading 9806.00 read with Notification No. 69/87 dated 1-3-1987 at 45% basic + 40% auxiliary + Nil C.V. duty. The goods were cleared provisionally under Heading 6806.90. After clearance of the goods the assessment was finalised by the order dated 11-3-1988 passed by the Assistant Collector by which the goods were finally assessed under Heading 9806.00 read wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these grounds he pleaded that the impugned order may be set aside. 4. On behalf of the respondents Smt. J.M.S. Sundaram, the learned SDR stated that in terms of Note 1 to Chapter 98 the Chapter was applicable to all goods which satisfied the conditions prescribed therein, even though they might be covered by a more specific heading elsewhere in the schedule. She added that after the introduction of Heading 98.06 with effect from 1-3-1984, all parts of machinery, equipments, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90 even when specifically covered by any other heading of the Tariff Schedule, became classifiable under Heading 98.06. She stated that the imported ceramic fibre blocks being parts of Industrial Furna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1984 as claimed by the appellants or under Heading 98.06 read with Notification No. 69/87-Cus., dated 1-3-1987 as contended by the Revenue. 6. According to the appellants the goods in question viz. Ceramic fibre blocks (pyro blocks) are essentially heat insulating materials which are used in industrial furnaces for preventing the leakage of heat. On a plain reading of the Notification No. 26/84-Cus., dated 22-2-1984 which is reproduced below, it follows that prior to the introduction of the Heading 98.06 with effect from 1-3-1984, Ceramic Fibre Blocks (Pyro Blocks) were classifiable under Heading 68.06 :- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22-2-1984 which was in force when the disputed goods were imported. Hence, the point that still needs to be examined is whether in respect of the imported Ceramic Fibre Blocks (Pyro-blocks) which on importation were assessable under Heading 98.06 the benefit of the Notification No. 26/84-Cus., dated 22-2-1984 could be availed by the appellants. In this regard we find that in the case of Mitra Prakashan Pvt. Ltd. v. Collector of Customs, reported in 1991 (51) E.L.T. 111, the Tribunal has held that availment of the benefit of exemption from basic duty under Notification No. 132/85 dated 19-4-1985, in respect of a Colour Scanner imported under the Project Import Regulations under Heading 98.01 would not have the effect of debarring the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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