2000 (10) TMI 366

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..... R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The common question for consideration in these two appeals is whether the appellant could import, without a licence, catalytic converters which can be fitted in the exhaust systems of motor vehicles manufactured by it. 2. In the impugned order, the Commissioner has held that catalytic converters were air purifiers, the impo .....

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..... tal protection equipment, they would not. 4. The equipment, as we have noted, is used to treat the exhaust gases of motor vehicles. The HSN Explanatory Notes indicates that they change the carbon mono oxide in these gases. It is not possible to conceive of exhaust gases emitted from internal combustion engine to be air. Air is defined, in the McGraw Hill Dictionary of Scientific and Technica .....

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..... der the single dash heading is filtering, air purifying machinery and apparatus for gases for in take an air filter for internal combustion engine (sub-heading 31) and other sub-heading 39. These goods are clearly classifiable under sub-heading 39 and figure in the HSN Explanatory Notes to be included in this heading. The goods were therefore freely importable without a licence. 5. The appea .....

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