1997 (6) TMI 165

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..... s in terms of para 74(3) of Import and Export Policy Book 1988-91". The impugned goods are alleged to be covered by single S. No. 489 of App. 3 Part A of AM 1988-91 Policy, the importers therefore, were eligible for clearance of engine bearings only up to a value of Rs. 3 lakhs against the said licence. In pursuance of proceedings against the appellants, the impugned goods were confiscated but allowed to be redeemed on payment of redemption fine. Penalty was also imposed on the appellants. 2. Arguing for the appellants ld. Advocate submits that suppliers had wrongly claimed all these items under the heading bearings. Only Items 3 5 indicated in order of Collector are bearings and the remaining items are not bearings. This was subsequent .....

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..... On each set consists of 2 (two) piece are used at the big eng. of the correcting rod of the engine. Item (vii) : This item has been described as Piston Pin Metal : Fig. No. 3380-1901-13. On examination it was found `sheel type this walled bush bearing . It is used at smaller end of the connecting or over the piston pins. Items (iii) (v) : These have been described as `Main Bearing Metal : Fig. 3380-400-2 and 6 . These were found at `Split type thick walled bearings . These are used in the crankshaft of the engine. As stated above the items enumerated in Annexure `A are engine bearing (walled and bush type). Further as regards to material it, very clear from the `operational manual that these are bimetal/trimetal bearings. These a .....

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..... or solely with diesel generating set, they could be cleared under OGL as spares. Entry 489 of Appendix 3 Part A of AM 1988-91 policy mentions the words engine bearing and bushes. It is claimed that even if these are treated as engine bearings these bearings being spare bearings could be cleared under OGL as spares. Addl. Collector has fully dealt with this plea. Once the value restriction has been placed on bearings, the same bearings cannot be imported as spares without any value restriction. We are, therefore, not in a position to accept that the character of the case would change even if the plea regarding classification of the Customs Tariff Act is accepted. 6. In view of what is mentioned hereinbefore, we are satisfied that on merits .....

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