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TMI Blog1997 (12) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Mumbai. The appellants have filed a miscellaneous application to say that their HQ is situated within the jurisdiction of South Zonal Bench and they sought for the appeal to be dealt with by this bench in terms of the Public Notice 1/97 dated 22-1-1997. 2. A perusal of the affidavit and the miscellaneous application filed, we find that the appellants are covered by the terms of this order. We, therefore, take up this appeal for disposal. 3. Shri Ravishankar, the learned C.A. for the appellants has pleaded that the issue that falls for the consideration is whether the appellants should be allowed the benefit of the Notification No. 77/90 which provides for exempted rate in the event of the refractory bricks being used as components in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s spares . The amplitude and significance of the word component cannot be cut down in the absence of clear words indicative of any intention to restrict its meaning and operation. The view taken in Vaz Fowarding Pvt. Ltd. - 1989 (43) E.L.T. 358 (Tribunal) was not followed in Metal Impacts Pvt. Ltd. - 1993 (64) E.L.T. 286 (Tribunal), but the distinction drawn based on the fact that the words component parts occur in isolation and not in conjunction with the final product is a distinction without difference. The amplitude of the words component part is not in any way restricted by using the words in conjunction with the article of which they are component parts. 18. We indicated that there are a large number of Notifications using ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o restrict the amplitude and significance of the word component , specific and appropriate language was used to bring out the intention. The Notifications contain illustration of intention to restrict the meaning of components as those to be used in assembly or manufacture or as spare. It is obvious that the word component includes spare and has very wide connotation and this position fully supports the view we have taken. Shri D.S. Negi, SDR is dealing with the above position, referred to following Notifications :- 13/81-Cus. 1. Capital goods, Raw materials components imported for the purpose of manufacture of articles for export out of India by 100% export oriented undertakings 262/81-Cus. 2. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd necessary to set up and run export oriented production units. The fact that care has been taken to furnish an exhaustive list is not sufficient to give rise to an inference that word component part will necessarily exclude from its scope spare parts also. 19. It has been urged on behalf of the department that since the subject Notifications refer to Refractory Bricks for use as component parts of..... , that is an indication that the Bricks must be intended for use in the manufacture of furnace and not for use as spares. We have indicated that the word component cannot be understood in such a restricted manner. Component indicates that it must be an integral part. Spare is a component used for replacement. In other words, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ming into force of Central Excise Tariff Act, 1975, under sub-heading 6902.01, the prescribed rate of duty was 85%. The statement of objects and reasons of the new Act indicated intention to maintain old level of effective duty by issuing appropriate exemption notifications. 25. For the reasons indicated above, we hold that component parts referred to in the Notification under consideration would cover spare parts and benefit of the Notification would be available also in respect of import of Refractory Bricks intended for use as spare parts. Appellant is, therefore, entitled to the concessional rate of duty under the Notification in respect of the subject import. With respect, we hold that the earlier decisions taking a contrary view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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