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TMI Blog1987 (9) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... it of the Notification. As in the instant case, there is no material or evidence nor is there any finding of the Appellate Tribunal or the Customs authorities that the bushes, which have been imported by the appellant, are parts of internal combustion piston engines falling under Heading No. 84.06. In the circumstances, it is necessary that the Customs authorities should embark upon the question and decide whether the bushes, imported by the appellant, are really parts of such engines. Appeal allowed. - 335 of 1987 - - - Dated:- 18-9-1987 - Ranganath Mishra and Murari Mohon Dutt, J.J. [Judgment per : Dutt, J.]. - The only question that is involved in this appeal preferred under Section 130E of the Customs Act, 1962, is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... THE TABLE Description of article Rate of duty (2) (3) Stationary or industrial internal combustion piston engines and parts thereof excluding those which are inter-changeable for use with motor vehicle other than those specified against S. No. 2. 40 per cent ad valorem . Internal combustion piston engines for industrial and agricultural tractors and power tillers and parts thereof excluding those which are inter-changeable for use with other motor vehicles. 40 per cent ad valorem . Marine engines and parts thereof excluding those which are inter-changeable for use with motor vehicles other than those specified against Sl. No. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion piston engines, but also to 'parts thereof, Heading No. 84.06 does not, however, contain or refer to the parts of internal combustion piston engines. 6. It is submitted by the learned Additional Solicitor General that as Heading No. 84.06 does not refer to the parts of internal combustion piston engines, the appellant is not entitled to claim any exemption for the bushes, even if they are parts of such engines. Secondly, it is contended by him that even assuming that Heading No. 84.06 also contemplates parts of the engine, such parts must be all the parts of the engine and not a few parts thereof. In other words, his contention is that Heading No. 84.06 will apply when an internal combustion piston engine is imported in a knocked-dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification and not to extend its benefit to the parts of the engines referred to in Heading No. 84.06. To accept the contention made on behalf of the respondents that as Heading No. 84.06 does not mention 'the parts', the Notification is inapplicable to the parts, will be to amend the Notification, which the court will not do. In our opinion, therefore, the Notification will apply to parts of the engines mentioned under Heading No. 84.06. 8. We are unable to accept the contention of the respondents that 'the parts' referred to in Paragraph 2 of Column (2) of the Table must be all the parts of the engines or engine in question and not a few parts thereof. Paragraph 2 of column (2) does not provide that it must be all the parts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal. But when these two articles are known in the market by two different names, it is difficult to uphold the contention that they are same and identical, even though they perform the same functions. We, therefore, do not agree with the finding of the Appellate Tribunal and the Customs authorities that bushings and bearings are same and identical. 10. In view of our finding that the Notification exempts also parts of the engines mentioned in Paragraph 2 of Column (2) of the Table, in order to avail of the benefit of the exemption granted by the Notification, it has to be proved that the parts in respect of which the exemption is claimed, are parts of the internal combustion piston engine, as mentioned under Heading No. 84.06. Some of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal or the Customs authorities that the bushes, which have been imported by the appellant, are parts of internal combustion piston engines falling under Heading No. 84.06. In the circumstances, it is necessary that the Customs authorities should embark upon the question and decide whether the bushes, imported by the appellant, are really parts of such engines. 12. For the reasons aforesaid, we set aside the order of the Appellate Tribunal and of the Customs authorities and send the case back to the Collector of Customs with a direction to decide, after giving an opportunity to the appellant, whether the bushes imported by the appellant are parts of the internal combustion piston engines, as mentioned under Heading No. 84.06. 13. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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