1997 (5) TMI 118

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..... or the Respondents. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from the Order dated 20th December, 1990, passed by the Collector (Appeals), Bombay holding that the imported item namely, "Bottom Press Pots" are not eligible for concessional rate of duty in terms of Notification No. 159/86-Cus., dated 1-3-1986. The Collector has held that the description in the invoice as well as .....

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..... ots are used in Diamond Polishing. Therefore, he has held that it makes it clear that the nomenclature of the tool is with reference to its application. He rejected the contention of the appellants as factually not having correct as the catalogue clearly distinguishes Steel Pots and Bottom Press Pots. He has noted that as per the catlogue submitted by them, it is evident that the Steel Pots and Bo .....

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..... t of concessional rate of duty has been extended to Top Pots and Bottom Press Pots. The Collector has observed that if Steel Pots and Bottom Press Pots were to be the same, there was no necessity of the above amendment. He has not accepted the appellants' contention with regard to the plea that it was the practice of the Department till recently to extent the benefit of Notification to Bottom Pres .....

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..... ide and have perused the records. As noticed by the Collector from the catalogue, the function of both the items "Steel Pots" and "Bottom Press Pots" are different inasmuch as Steel Pots are used in diamond bruting while Bottom Press Pots are used in diamond polishing. He has clearly noticed that the Notification No. 159/86-Cus., dated 1-3-1986 covered only Steel Pots and it is only for amending N .....

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..... at the subsequent Notification is an amending Notification. So long as the items are understood as different one and that they are understood differently in the trade and that their functions are also different. Then in that event, the benefit of Notification cannot be extended to the other item, which is not included in the Notification No. 159/86-Cus., dated 1-3-1986 at the appropriate time. In .....

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