9911796707
TMI Blog1998 (9) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard both sides. 4. Briefly stated the facts of the case are as follows. The appellants herein imported certain parts namely :- Sl. No. Description Qty. 1. Plunger for Fuel injection Pump 2 2. Indicator Cock complete 2 3. Valve seat ring for suction 6 4. Bellows for exhaust gas manifold 2 5. Piston pin metal 2 6. Crank pin metal 2 7. Cam for inlet value 1 8. Cam for exhaust value 1 9. Cam for fuel pump 1 10. Push rod Roller 4 11. Oil seal for L.O. Pump 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mp but it was also in respect of parts of Cam shaft, Piston cock, Exhaust valve, Soft valve etc. It was, therefore, pointed out by the appellants that except for the plunger, other parts would be entitled to the benefit of Notification 69/87-Cus. However, the original authority namely, Assistant Collector of Customs erroneously held that the party (appellants herein) has not contested that the items mentioned at Sl. No. 3 of B/E are not a parts of the fuel injection pump and that they have wrongly described the classification of those parts under sub-heading No. 9806.00. Accordingly holding erroneously as above, submits the ld. Advocate, the benefit of Notification 69/87-Cus. was denied to the said parts. 7. In appeal, before the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have dealt with the matter as if the other parts mentioned in third item of the Bill of Entry are also the part of the fuel injection pump thereby denying the benefit of Notification 69/87-Cus. This finding, he submits, is clearly wrong on record. He has also shown us the write-up in respect of each of the parts as given in Item No. 3 and available at page 47 of the paper book which was also available before the Commissioner (Appeals). From a reading of this write-up and the other material on record it is clear that except for plunger which is a part of fuel injection pump, other parts namely :- (1) Indicator Cock Complete : This is a part of Cylinder head made of special Steel Alloy working at high temperature and pressure used for blo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade of special steel bimetal. Valve steam is used for timely intake of air in the cylinder head chamber. (12) O-rings : These are the parts of cylinders head assembly made of spl. rubber working at high temperature used for sealing water in the cylinder head cooling. are not parts of fuel injection pump and therefore, they would be entitled to the benefit of Notification 69/87-Cus. read with Heading 98.06. He, further, prays for allowing the appeal of the appellants to the extent that the benefit of the notification in respect of aforesaid parts be extended to them. 9. Opposing the contention ld. JDR, Shri R.S. Sangia, reiterated the findings of the lower authorities. 10. We have carefully considered the pleas advanced from both s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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