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TMI Blog1998 (9) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... C. Jain, Member (T)]. Briefly stated the facts of the case are as follows :- 2. The respondents herein imported 5,000 pieces of taper roller bearings having part No. 32211 of (55 mm dia). They claimed assessment of the said goods under Tariff Heading 84.82 with benefit of exemption under Notification No. 113/81-Cus. claiming that the imported bearing were parts of power operated coal briqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector of Customs, Bombay reported in 1987 (13) ECR 273 (S.C.). As per ratio of this decision any of the parts of the machine may be imported and shall be eligible for the exemption notification if the notification has no inbuilt restriction on that. Further, it is observed that in Escorts Ltd. v. Collector of Customs reported in 1990 (47) E.L.T. 68 Special Bench B2 of the Tribunal held that con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but then the exemption Notification should itself say so. Such a condition is a part of the notification, for the notification is Law . But after communicating law, such a condition cannot be imposed by administrative directions, guideline or press note. Therefore, the condition made by the Customs Authorities for taking precautionary measures cannot be strictly supported in Law". To quote Rowlat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arts and accessories of the said machine only if the said machines are also imported. Since the parts, that is the bearings alone have been imported without importing the machines the benefit of the said notification cannot be extended. The bearings imported are general purpose bearings for a wide application. The quantity imported also is huge. Therefore, these are not the goods imported for use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther purposes and machines and therefore, the benefit of the Notification can be denied is not correct in our view. If the intention was that the imported parts could be used only for the specified machine as stated in the Notification then a condition of end-use would also have been prescribed in the said Notification, or some other method could be evolved while issuing the said notification. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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