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TMI Blog1995 (5) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... d 28-12-1984, to the aluminised glass fibre fabrics, imported for manufacturing fire fighting suits for use on the ships. The Revenue had pleaded that the said fabrics imported were not the goods for construction of or fitment to the ships of Indian Navy/Coast Guard. 3. The matter was posted for hearing on 27-3-1995 when Shri Mohan Lal, learned JDR appeared for the appellant (Revenue). Shri M. Shah, partner of the respondent company represented the respondent (importers). 4. Shri Mohan Lal, the ld. JDR stated that the fire fighting suits were for personal use, and were not for fitment to the ships. They were a general purpose item and were not covered by the provisions of exemption Notification No. 195/76-Cus. and Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were required to be imported into India by the Government of India or by a person authorised by the Government of India, or shipped on the order of a Department of the Government of India and appropriated under such order at the time of shipment. The Assistant Collector of Customs, Air Cargo Complex (Bombay) had observed that the glass fibre fabrics was not a material for construction of or fitment to a ship. He held that the goods were not eligible for exemption under the aforesaid Notifications. On appeal, the Collector of Customs (Appeals), Bombay referred to the provisions of the International Convention for the safety of life at sea 1974, and observed that the fire fighting suits were essential equipment to the ships. He held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t'. The requirement that every ship will have a number of fire fighting suits will not necessarily make such suits as fitment to the ships. They were not even attached to the body of the ship, and they were just kept at hand and could be removed easily, at will. They were also not suitable for use soley or even principally with the ship. 8. In the case of Amkar Engineering Works v. Superintendent of Central Excise, 1979 (4) E.L.T. 145, the Gujarat High Court had held that the items in the nature of accessories could not be characterised as components or integral parts of a trailer. Para 2 from the said Judgment is extracted below : "2. Mr. V.B. Patel appearing for the petitioner contended that even without the items in questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of the main product. Para 10 from that decision is extracted below : 10. In the case before us it is seen that all the items [except (i) Military Hook, (2) Hood and (3) Tool box] as enumerated in the impugned order, were at the time or clearance Part and Parcel of the trailer. They were fixed to the body of the trailer, and once affixed, they no more could be considered as separate from the trailer, As regards heavy duty axle, they were a part of the vehicle and were fixed to the trailer. In the written submissions dated 6-10-1992 it has been mentioned that "whenever heavy duty axle is fixed to the trailer then it may form part of trailer since it is very essential for the use". The show grill is also fixed to the body of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler". 9. The Hon'ble Supreme Court had held to in a number of decisions that the exemption Notifications are required to be construed strictly. The exemption under Notification Nos. 195/76-Cus. and 291/84-Cus. is only in favour of the goods which are required for construction of or fitment to the ships. In this case, as has been seen above, the goods were the aluminised glass fibre fabrics, and were imported in running length. They were required to be converted into fire fighting suits in the factory outside and were placed in the ship to be used in an emergency. It could not be said that the fabrics imported was required either for construction of the ship or for fitment to the ship. It is a personal equipment comprising protective c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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