9911796707
TMI Blog1999 (9) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector (Appeals) upheld the order of the original authority classifying the item under Heading 84.79.89 hence denying exemption under Notification 156/86 on the ground that the item imported was a spare and not component of the main machine and also not falling under 8466.93. 2. Heard Shri M.S. Kumaraswamy, learned Consultant who submits that as per the technical write up available on page 24 of the paper book the said lubricating unit 016004A was imported to replace the defective one in ELB surface grinder which is a grinding machine. He submits that the said item is fitted on to the machine and the machine bed itself adds as the tank for the lubricating oil. He submits that this unit has dual functions; firstly it functions to supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, the ratio of the above decision would be clearly applicable in this case. He further cited the case of Jindal Strips Ltd. v. CCE as reported in 1997 (94) E.L.T. 234 (Tribunal) wherein the larger bench of the Tribunal comprising of Five Members had considered the meaning of the expression components when it is not specifically defined in the Notification. It was held by the larger bench that the common parlance meaning would have to be used in such cases and in such common parlance, component would mean part or a constituent. He submits that the goods were imported as spare parts for use as component part in industrial functions. Thus exemption contained in Notification 77/90-Cus., dated 20-3-1990 was available. The learned Consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether it could be considered as spare part or component of this machine while classifying under Customs Tariff Act, 1975. On this, we have perused two citations noted above as well as the copy of notes in the Ministry s file referred to by the learned Consultant. Since we have already held that the item imported is essential to operate the said machine with the appellants, therefore, we find that it is to be classified as component of the said machine. This view is supported by the two decisions in the case of Jindal Strips and Metal Impacts (supra). Therefore, we order that the lubricating unit would be classified under 8466.93. The final issue for our consideration is whether it can qualify for the exemption under Notification 156/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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