9911796707
TMI Blog1997 (3) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. This appeal is directed against Order-in-Appeal dated 4-11-1988 of Collector of Customs (Appeals). 2. The appellants had imported a consignment of components of Rollers for Taper Roller bearings up to 85 mm. internal diameter. The goods were warehoused and subsequently cleared from the Warehouse on payment of Customs duty on 11-3-1987. Benefit of exemption under Notification No. 85/86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f notification but the date they were made aware of it. In fact Trade Notice intimating contents of the Notification No. 146/86 was issued one day after the removal of the goods from the warehouse. 4. In the alternative he argued that even on merits they ought to have been assessed under Sl. No. 6(ii) of the table annexed to the Notification 146/86. The main reason in support of his contention i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra). 7. Coming now to the merits of the case the ld. Counsel submits that Roller Bearings consists of outer ring, the inner ring and the retainer assembly. These three items alone are covered by words parts including sub-assemblies of bearings. The rollers which are imported by appellants are only a part of retainer assembly which itself is a sub-assembly. Sl. No. 6(i)(a) of the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Sl. No. Even assuming impugned goods are part of sub-assembly they do not cease to be parts of roller bearings. We therefore hold that impugned goods are covered by Sl. No. 6(i)(a) of the Notification itself and cannot be pushed to a residuary heading of others under Sl. No. 6(ii) of the notification. In the result the impugned order is upheld and appeal is rejected. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
