9911796707
TMI Blog1997 (11) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be denied by the Assistant Commissioner of Customs, vide his letter dated 4-6-82 on the ground that the equipment presently sought to be imported against the Purchase Order dated 4-2-82, could not be considered as being required for the initial setting up of the said industrial plant inasmuch as on scrutiny of the documents submitted by the respondents, it appeared to the Revenue Authority that the Industrial Plant specified by the respondents herein had already commenced production with effect from 2-5-81. 2. On adjudication, the benefit of the said Tariff Heading : 84.66 was denied. Thereafter, the respondents filed an appeal before the Commissioner of Customs (Appeals), Calcutta. 3. They had stated, inter alia, before the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid judgment of the Commissioner (Appeals), the Revenue has come in appeal now before us. It has been stated that the component parts of the end-product imported by the appellants would not be covered within Clause (d) of Tariff Heading : 84.66(i), inasmuch as it refers to components or raw-materials for the manufacture of the aforesaid items. It is further pointed out with regard to what has been stated in Clauses (a), (b) and (c) namely, machinery including Prime Mover Instrument, Apparatus and Appliance, Control Gears and Transmission Equipment, that they were the aforesaid items. We also observe that apart from the sub-heading (i), there is another sub-heading (ii) under Tariff Heading : 84.66 which speaks of all spare-parts, other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides. With regard to the respondent s contention that components and raw-materials referred to in Clause (d) do not relate to the end-products, we have to observe that if they are necessary for the purpose of setting up of the plant as it appears to be for the purpose of testing machinery, as contended by them before the Commissioner (Appeals), then the components of the end-products also will be permissible under the said Tariff Heading so long as they are allowed to be imported against the licence. There is no dispute that the respondents had been allowed to import the said items in question specifically by the licences issued by the I.T.C. Authorities. 9. As regards the question of verification, we observe that the matter is too old no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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