1997 (10) TMI 224

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..... spondent. [Order per : Jyoti Balasundaram, Member (J)]. The issue for determination in this appeal, which arises out of the Order of the Collector of Customs (Appeals), Bombay, is the eligibility of Driving Lever with Bellows to the benefit of Notification 111/86, dated 17-2-1986 and 60/87-Cus., dated 1-3-1987. 2. The appellants herein imported a consignment of Warranty spares for cent .....

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..... 97 (21) RLT 275 in which the majority view is to the effect that the expression Component Parts referred to in Notification 77/90, dated 20-3-1990 covers spare parts. 4. Ld. D.R., Shri Ojha, pointed out that in the case considered by the Larger Bench and in all the citations placed before the Bench, the importers themselves were using the imported item as spares while in the present case, admi .....

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..... s of compressors over 7.5 H.P. for use in refrigerators and air-conditioning equipment. We find that the Collector (Appeals) in Para 6 of his Order has found that the goods imported were for replacing parts of compressors and has, therefore, considered them to be spare parts of compressors. Since the Larger Bench has held that the expression Component Parts covers spare parts and since there i .....

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