9911796707
TMI Blog2019 (2) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... System" through Bill of Entry No.2272202 dated 29.11.2010 through Inland Container Depot at Sanathnagar, Hyderabad. They have also imported accessories to the aforesaid gas manifold system through Bill of Entry No.2257458 dated 15.10.2010 through Air Cargo Complex, Hyderabad. They were denied the benefit of notification 21/2002-CUS dated 01.03.2002 in these bills of entry which according to the appellant is available to them. The appellant filed two appeals against these two bills of entry before the first appellate authority who passed two Orders-in-Appeal Nos. 02/2001 (H-II) CUS dated 25.02.2011 and 03/2011 (H-II) CUS dated 25.02.2011. In Order-in (Appeal No.02/2011, the first appellate authority allowed the appeal of the appellant for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to the gas manifold system which they have imported through ICD, Hyderabad. It is his submission that the accessories of this system which they have imported through air cargo complex, Hyderabad also fall under the same category and are eligible for exemption notification indicated above. However, the first appellate authority has denied them the benefit of this exemption notification on the ground that the accessories imported by the appellant were without the main equipment and further observed that the suppliers invoice specifies each item of the accessories under different chapter heading of the Customs Tariff Act. He, further, contends that in terms of Rule 2(a) of General Rules of Interpretation, imported accessories cannot be clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd is covered by the Condition No.77 to S.No.362 of the exemption notification 21/2002-CUS. It is for this reason that the main equipment imported by the appellant viz., gas manifold system has already been given the benefit of exemption notification by the first appellate authority. The dispute is regarding the accessories to this system, which, admittedly fall under various other Customs Tariff headings and were also not imported along with the main equipment. A plain reading of the exemption notification does not require the chapter heading of the accessories to be the same as that of main equipment or even the accessories to fall under Chapter 90. They could fall under any chapter of the Customs Tariff and still be eligible for exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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