9911796707
TMI Blog1997 (6) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue appeal is directed against order-in-appeal dated 19-7-1990 of Collector of Customs (Appeals). The respondents imported a consignment of Piston Rings for Refrigeration Compressor and cleared the same on payment of Customs duty at the rate of 100% + 40% CVD under Customs Tariff Heading 8414.90/8414.30. Subsequent to clearance of the impugned goods the respondents filed a refund claim claimin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in Column 3 at S. No. 7 of the table annexed to the notification and falling under Heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 specified in column 2 of the table to the Notification. Compressors other than of a kind used in refrigerating equipment are classified under Heading 8414.30. In these circumstances exemption is not available to such parts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree type of compressors. Compressors of a kind used in refrigerating equipment (8414.30), Air compressors mounted on a wheeled chassis for towing (8414.40) and others (8414.80). The notification specifically mentions only 8414.80 i.e. others . In other words, all of the three types of air compressors classifiable under 8414, exemption is given to compressors other than those for use in air-condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compressor only which would get exemption and not other compressors mentioned under Heading 8414. Since the impugned goods admittedly fall under 8414.30 and this sub-heading is not specified in the notification, exemption of duty under Notification No. 153/86 would not be admissible. 5. In regard to auxiliary duty, the position is, however, different. Notification 313/86 under S. No. 11 exempts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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