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TMI Blog1997 (10) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ED BY : Shri Vivek Kohli, Advocate, for the Appellant. Shri S. N. Ojha, JDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. In this appeal filed by M/s. Eacom s Controls (India) Ltd., the matter relates to the eligibility of the goods imported - Housing and Covers for the transmitters, positioners, recorders, indicators, etc. to the benefit of exemption Notification No. 69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as rejected by the Asstt. Collector of Customs on the ground that the goods could not be treated as apparatus and they have been correctly classified under sub-heading No. 9026.90. On appeal, the Collector, Customs (Appeals) observed that the relevant entries in the exemption Notification related only to the accessories while the goods imported were parts and not accessories. He rejected the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than those containing thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or electronic micro-circuits. (b) Accessories other than those of thermostats and humidistars and not containing thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or electronic micro-circuits." 4. There is no dispute that the goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification. In view of the clear inclusion of parts and accessories both in sub-heading No. 9026.90 (Serial No. 3) and sub-heading No. 9032.90 (Serial No. 12), we consider that the ld. Collector, Customs (Appeals) had not taken a correct view inasmuch as the parts are specifically covered for the benefit of the said Notification. 6. Without going into the other aspects of the matter, we do not ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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