9911796707
TMI Blog2000 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Member (J)]. The appellants herein are manufacturers of Web Fed Offset Rotary Printing Machines. For the manufacture of such machines having output of 45,000 copies per hour, they imported certain parts under invoice dated 1-7-1993. In the relevant Bill of entry, they claimed classification under sub-heading 8443.11 of the Customs Tariff Act, 1975 read with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or parts required inter alia for the purpose of manufacture of goods falling under headings 8432 to 8443 of the First Schedule to the CETA 1975. The rate applicable to parts is the rate applicable to complete imported article reduced by 10% ad valorem. The Explanation to Notification sets out that expression 'rate applicable to the said articles' means: in respect of the articles specified in S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February, 1986 No. 59/87-Customs dated the 1st March, 1987 No. 156/86-Customs dated the 1st March, 1986 No. 153/92-Customs dated the 26th March, 1992. Notification No 59/87 prescribes concessional rate of duty of 35% ad valorem to goods falling under all sub-headings of heading 84.43, except sub-heading 8443.90. On this basis, since complete machinery was admittedly classifiable under sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 443.90 and since Notification 114/80 provides for rate of 25% ad valorem of basic Customs duty for Web Fed Offset Rotary machines having output of 30,000 or more copies per hour and the output of their Rotary printing machine is in excess of 30,000 copies per hour, the rate applicable to parts should be 10% less than the 25% rate prescribed in Notification 114/80. We are unable to agree with this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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