9911796707
TMI Blog1997 (9) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 1-3-1987. There is no dispute that the goods were classifiable under sub-heading No. 9806.00 of the Customs Tariff which covered parts of Machinery, equipment, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90. The importers claimed the benefit of Notification No. 69/87-Cus. on the ground that the parts imported by them were for the compressor which was covered under Heading No. 84.14 of the Tariff. The matter was adjudicated by the Asstt. Collector of Customs who observed that Turbocharger could be used/fitted in passenger cars, diesel engine and as the parts of Turbochargers were capable of being used in motor vehicles they were not eligible for the benefit of Notification No. 69/87-Cus. He, however, extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motor vehicle parts. He also referred to the HSN explanatory notes and in particular referred to Section Note 17 of the Tariff. It was his contention that the parts of motor vehicles were not covered by the Chapter Heading No. 84 of the Tariff. 4. In reply Shri S.N. Ojha, JDR reiterated that the goods imported were covered by Heading No. 98.06, the motor vehicle parts as such were classifiable under Chapter 87 of the Tariff and as the intention was not to extend exemption under Notification No. 69/87-Cus. to those parts which could be interchanged with parts of motor vehicles, specific provision was made in that notification. The parts of motor vehicles were covered by the separate scheme of exemption with regard to Chapter 87 of the Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the motor vehicles should not be eligible for the benefit of that notification, specific provision had been inserted in the notification that the parts which were interchangeable with parts of motor vehicles will not be eligible for the benefit of that Notification No. 69/87-Cus. 8. In this case there is no dispute that the Turbocharger was a part of the goods imported for motor vehicles application. In the Bill of Entry the importers had declared the goods as motor vehicles components. From the technical literature also it is clear that the goods imported were for motor vehicle application. The Turbocharger was for the internal combustion engine and the appellants had admitted that it was actually used in a particular type of motor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 had been rightly denied by the learned Collector, Customs (Appeals), Bombay. On page 2 of his order with regard to Notification No. 69/87-Cus., dated 1-3-1987 he had recorded as under : Notification 69/87-Cus., dated 1-3-1987 exempts parts of articles specified in the schedule annexed to the said notification from certain percentage of duty. The impugned goods are parts of Turbocharger which is a motor vehicle component. Under the exclusion Clause (ii) of Notification 69/87-Cus., dated 1-3-1987 parts interchangeable with parts of motor vehicle are excluded from the purview of the said notification. Since the impugned goods are parts which are interchangeable with parts of motor vehicle these are not eligible for assessment at concession ..... X X X X Extracts X X X X X X X X Extracts X X X X
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