1983 (10) TMI 251

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..... plication to the Central Govt. (now transferred to the Appellate Tribunal) under Section 131B of the Customs Act, 1962 against the order-in-appeal No. S/49-4/81-Air, dated 31-1-1981 passed by the Collector of Customs (Appeals), Bombay. 2. The facts of the case as are apparent on record are that a consignment of Gate Valve, valued ₹ 4,632/- was imported by the appellant BHEL, Bombay to be .....

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..... worded prior to its amendment vide Notification No. 129/80, dated 1-7-1980 applied to parts of any article only if the said parts were classifiable under any of the tariff items mentioned in the said Notification No. 35/79. The goods, Gate Valves have been correctly assessed under Item 84.61(1) which is not covered by Notification No. 35/79 and on that ground the claim was rejected. 4. The is .....

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..... ly that exemption will apply to all parts regardless of whether or not they fall under the same heading in the tariff as the article itself. The explanatory memorandum issued by the Government along with the Notification No. 129/80-Cus., dated 1-7-1980 also lays down that amendment to Notification No. 35/79-Cus. seeks to bring out the intention clearly that exemption will apply to all parts regard .....

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