9911796707
TMI Blog1998 (3) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... e are aggrieved with the order of the Collector of Customs (Appeals), Bombay dated 31-3-94 by which the order of the Assistant Collector demanding a duty of Rs. 25,617/- was confirmed against the appellants. 2. Appellants imported two consignments of leather clicking knives on 30-4-90 and cleared the same classifying them under Chapter sub-heading 8208.90 claiming the concessional rate as per No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be read to mean the rate of duty which is leviable from time to time having regard to exemption notifications issued under Section 25. 4. On behalf of the appellants it is contended that the Single Bench judgment of the Bombay High Court relied on by the Collector (Appeals) has been reversed by a Two Member Bench of the same High Court. Reliance is placed on the Larger Bench judgment, nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by both sides. The dispute relates to the rate of duty applicable to clicking knives/blades imported by the appellants and designed to be parts of machines classifiable under Chapter sub-heading 8453.90. The Department s case is that the duty applicable to the knives and blades is the standard rate at which duty on the said machine is payable. Relying on the Single Member Bench decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption, if any, applicable to the latter should also be taken into account while determining the rate of duty of the former. It is not in dispute that in the instant case the machine to which the imported knives/blades were to be used were eligible for a concessional rate under Notification 59/87. 7. Having regard to the aforesaid factual position we agree with the submissions made on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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