9911796707
TMI Blog1997 (9) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... on 23-10-89. The appellants were the manufacturer of special purpose wagons for transport of the raw material i.e. coal. The appellants want to import the component and raw material for the manufacture of special type of wagons and these wagons were to be used for auto lift and auto discharge of coal in the super thermal power project. The Asstt. Collector of Customs rejected the application for registration of project import on the ground that the benefit of project import cannot be extended for raw material and component imported from manufacture of railway wagons as the use of the special purpose wagons is only for transportation of the raw material, the appellants filed appeal and the appeal was rejected. 3. The ld. Counsel appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Larger Bench of the Tribunal in the case of National Aluminium Co. Ltd. v. Collector of Customs, Madras reported in 1997 (94) E.L.T. 409 (T) = 1997 (21) RLT. 397. He, therefore, prays that the appeal be dismissed. 5. Heard both sides. In this case, appellant made an application for registration of a contract for the import of components and raw material for wagons and the appellants plea is that these are special purpose railway wagons and will be used for transportation of coal from coal mine to the thermal plant. Therefore, these wagons are auxiliary equipment for setting up of the initial project. The main contention of the appellant is that the Collector of Customs in the impugned order held that these special purpose railwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle is an auxiliary equipment. The term auxiliary equipment has not been defined in the Customs Act or in the Customs Tariff or in the Project Imports (Registration of Contract) Regulations, 1965. The term is, therefore, to be construed strictly. The dictionary meaning of the word auxiliary as per the Concise Oxford Dictionary, Seventh Edition is subsidiary . Auxiliary equipment would, therefore, mean subsidiary equipment. By the word auxiliary equipment, we understand that equipment which is directly used in the setting up of the Project. In the present case, the vehicle was to be used for transport of the transformers to the Project site. The vehicle was nothing but a transport material. If it is treated as an auxiliary equipment, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Secundarabad in setting up of their fertilizers plant at Kakinada. Since the big vessels cannot sail to Kakinada port, they were diverted to Vishakapatnam, where Godavari Fertilizers Chemicals Ltd., have a storage facility for the phosphoric Acid (hereinafter known as goods). These goods were carried out by railway tanker from Vizag to Kakinada. The appellants had submitted that the wagon tankers are part of project to set up a fertilizer factory in Kakinada, Andhra Pradesh and DGTD had recommended setting up of the said project. It was contended by the appellants before the Collector that they intended to manufacture 30 wagon tankers for transportation of the acid to Kakinada. The tanker had to have minus 32 degree temperature for safe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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