9911796707
TMI Blog1997 (2) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... ben K. Dhar, Member (T)]. - The Appellants imported Rotors and Motor case and claimed assessment under Customs Tariff Heading No. 85.01(2) read under Tariff Item 68 of Central Excise Tariff Act for countervailing duty. Assistant Collector held that these components constitute complete motor and therefore exemption cannot be given. Their claim for C.V.D. under Tariff Heading 68 was also rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff Act. The explanation to Item 30D of Central Excise Tariff item specifically indicates that this item does not include motors specifically designed for use in gramophone record players. Drawing our attention to the certificate issued by the office of the Development Commissioner, Government of India he submits that they are making micro motors for gramophone record player. Therefore, these ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Customs Tariff Act. These cannot be pressed service for interpreting a notification. What was presented for assessment before the Customs authorities admittedly were parts and not complete A.C. Motors. For classification, while the rules of inter- pretation can be pressed into service, for exemption notification only the plain language used therein has to be looked into. In this view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 68 of the Central Excise Tariff Act. Considering all these facts and circumstances of the case we are satisfied that the impugned goods would not attract duty under 35D but would find placement only under Central Tariff Heading 68. 5. In the result, for the reasons mentioned hereinbefore, we set aside the impugned order and allow the appeal. The Appellants shall be entitled to consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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