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TMI Blog1997 (9) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Pant, SDR, for the Respondents. [Order per : S.K. Dhar, Member (T)]. - All these appeals are directed against common Order-in-Appeal, dated 31-3-1987 passed by the Collector of Customs (Appeals), New Delhi. The appellants imported, under 5 Bills of Entries, consignments which were described in the Bill of Entries as components for honing machines. These were assessed to duty under CTH 8466 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the parts also included general purpose parts as indicated by the Collector (Appeals) and, therefore, such general purpose parts would not be classifiable under Chapter 84.66. In this view of the matter, benefit would not be admissible. While conceding that they are parts of honing machines, the learned DR stated that this was done for the purpose of Notification 151/87 since what was mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed articles are honing machines. The Assistant Collector without recording any reasons, has rejected the claim for benefit under Notification 156/86, dated 1-3-1986 recording that `the benefit of this notification does not apply to the goods imported by the party'. The Collector (Appeals) has observed that many parts fall under different items. Accordingly, these component parts of machine tools w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 156/86. We have earlier referred to the fact that goods have been accepted as parts of honing machines classifiable under Heading 84.66 and there was no Revenue appeal. It was however, fairly conceded by the learned Advocate that if certain goods do not fall under Chapters 84, 85, 86 and 90, exemptions could be denied in respect of such goods. 5. As regards auxiliary duty under Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and which goods would go out of this heading. We therefore, remand this matter to the Assistant Commissioner of Customs for de novo decision after arriving at a finding as to which goods would be covered under Chapters 84, 85, 89 and 90 and would, therefore, consequently get benefit of Notification 156/86 and 159/88. The appellants shall be heard in person and appellants would be at liberty to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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