2001 (6) TMI 489

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..... accessories imported by the appellants are component parts in terms of definition given in the EXIM policy. They also relied on the Ministry s clarification and in the Appeal No. 655/2000, the Commissioner has also relied on Final Order No. 2294/99, dated 6-9-1999 as well as Larger Bench judgment rendered by the Tribunal in the case of Jindal Strips v. CC [1997 (94) E.L.T. 234 (T-LB)] and that of Metal Impacts Pvt. Ltd. v. CC [1993 (64) E.L.T. 286]. 2. Ld. DR Shri S. Arumugam very forcefuly and vehemently argues that there is no dispute in the case that the item imported was accessories. The notification in question clearly refers to component parts of machine tools for making metals . Therefore, the case of Jindal Strips is clearly dis .....

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..... not defined in the Notification and therefore they have to rely upon the definition as appearing in EXIM Policy which clearly includes within the definition of component parts accessories also. This has been supported by the Ministry s clarification and the judgment of Larger Bench in the case of Jindal Strips which clarified that spares are required to be considered as component parts . He further referred to invoices as well as the Bill of Entries wherein the authorities have considered the item to be as part of the main machine even though they have declared it as accessories . He submits that there is no infirmity in the impugned order and in view of the Final Order No. 2294/99, dated 6-9-1999 of this Bench and the Larger Bench .....

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..... it is nothing but component parts itself. Further plea that the definition of component parts is not available and they can rely upon the definition in EXIM Policy; although it has been examined by the authorities below; requires rescrutiny as, we are of the considered opinion that the Notification has to be strictly construed. The reason being that the Heading 84.66 has been noted in the Notification. 84.66 (sic) in Tariff refers both to parts as well as to accessories . In a circumstance like this when accessories have been excluded in the notification, then the plea of the DR that Notification has to be strictly construed is to be appreciated and accepted. Be that as it may, the Consultant s plea that they can establish that the ite .....

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