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TMI Blog1996 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... 172/85-Cus., dated 24-5-1985 about the conditions stipulated in any relevant notification" lends support to the appellants plea that the impugned goods being parts are not governed by the condition stipulated in Customs Notification 80/85, dated 17-3-1985". 2. In the appeal, the revenue has stated that the goods imported namely SECTOR TRANSDUCERS are parts" for the manufacture of a Medical Electronic equipment viz. Microprocessor based Ultra Sound Imaging Body Sector Scanner. The rate of basic Customs duty and additional duty under Notification 235/83 is as is leviable on the said equipment when imported complete . The relevant auxiliary duty for the parts imported for the purpose of manufacture of the said medical electronic equipment is, as per Notification 172/85, as is leviable on the said equipment viz., Scanner when imported complete . It is stated that the said main equipment i.e., the Scanner, is covered by Notification 80/85, but the concession under this notification is subject to certain conditions viz., subject to production of N.M.I. and D.E. Certificates from the respective, competent authorities. It is stated that the Notification 235/83 and 172/85 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is exempted, no additional duty will also be leviable to be charged on parts . Notification No. 235/83-Cus., dated 18-8-1983 should be read independently as it does not state that the exemption is on fulfilment of conditions laid down under Notification No. 80/85-Cus., but merely refers to rate of duty. It is also his submission that the importer has satisfied the condition of Notification No. 235/83-Cus., dated 18-8-1983 it is his submission that the question of importing main equipment on conditions as laid down under Notification No. 80/85-Cus., dated 17-3-1985 is not a requirement for grant of concession for parts under Notification No. 235/83-Cus., dated 18-8-1983, which covers the parts only. It is his submission that if the terms of Notification No. 80/85 is applied for interpreting Notification No. 235/83, then, the Notification No. 235/83 would become redundant. The legislature could not have intended to issue such a Notification, leaving on ambiguity as regards its condition. The Notification No. 235/83 merely states that the rate of duty would be as per the rate of the `main equipment . So long the main equipment is exempted, then the exemption should be granted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Government of India or a Joint Director in the Directorate of Industries of a State or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India, as the case may be, is satisfied that the goods in question are required for the purpose specified above and certifies to this effect and recommends grant of the above exemption : Provided that this condition shall not apply in the case of goods imported against the following types of import licences, namely :- (a) Automatic Licences; and (b) Supplementary Licences; (ii) the importer shall, by the execution of a bond in such form and for such sum as may be specified by the Asstt. Collector of Customs bind himself, to pay, on demand, in respect of such parts as are not proved to the satisfaction of the Asstt. Collector of Customs to have been used for the aforesaid purpose, an amount equal to the difference between the duty leviable on such parts but for the exemption contained herein and that already paid at the time of importation : Provided that nothing contained in this notification shall affect the exemption granted under any other notification of the Government of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us., dated 17-3-1985 pertains only to medical equipment and not to parts. For granting exemption to parts, the condition laid down in Notification No. 235/83, dated 18-8-1983 is required to be fulfilled. The condition therein are to the effect that they are required to produce the certificate from the authorities stated therein. That has been satisfied in the present case. Therefore, the concession which is available on a main equipment being imported for additional duty, that concession is required to be extended to parts also; on such parts fulfilling the conditions stated by its own exemption Notification No. 285/83, dated 3-10-1983. If this interpretation is not placed for then the notification granting exemption to parts would become redundant. 6. The words as [is] in excess of the amount calculated at the rate applicable to the said equipment when imported complete appearing in Clause (b) of Notification No. 235/83-Cus., does not mean that the conditions laid down for qualifying for exemption for `main equipment is required to be fulfilled here also. It merely refers to the rate of duty as is applicable to the main equipment when imported complete. We cannot read t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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