9911796707
TMI Blog1992 (12) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of closed circuit television cameras and for the purpose of manufacture, the appellants are required to import various components including lenses which are optical appliances of a very sophisticated nature. The lenses are liable to payment of excise duty in accordance with Tariff Item No. 90.02 of the Customs Tariff Act, 1975. The relevant entry reads as under : "90.02 Lenses, prises, mirrors and other optical elements of any material mounted being parts of or fittings for instruments or apparatus, otherthan such elements of glass in optical work. Rate of duty applicable to the instru ments or apparatus to which they are parts or fittings The close circuit Television cameras, of which the lenses are part, are liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption notification. The exemption of duty was to the extent in excess of rates specified in entry in column 3 of the table. The exemption available in respect of import of items under Tariff Heading No. 85.15 was to the extent of 60% ad valorem. 3. On January 28, 1981, the appellants secured invoices for purchase of 11 pieces of lenses to be imported under open general licence. The appellants filed the bill of entry for home consumption claiming exemption under notification for payment of duty at 60% ad valorem. The Assistant Collector by order dated March 17,1981 rejected the claim seeking exemption on the ground that the goods were correctly assessed under Tariff Item No. 90.02. The appellants thereupon carried appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Government, the learned Single Judge is not correct. The learned Counsel urged that rate of duty applicable in respect of goods imported and classifiable under Tariff Item No. 90.02 is the rate applicable to the instruments or apparatus to which they are parts of fittings. It was contended that the appellants had imported lenses classifiable under Tariff Item No. 90.02. As those lenses were to be mounted upon close circuit television cameras, the duty payable will be as prescribed under Tariff Item No. 85.15. The learned Counsel urged that once the rate of duty payable under items falling under Tariff Item No. 90.02 is to be determined with reference to the rate applicable to goods falling under Tariff Item No. 85.15, then the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the learned Single Judge. It is not correct to suggest that the ambit of the exemption notification is widened by including the goods classifiable under Tariff Item No. 90.02. The plain reading of the two tariff items and the exemption notification leaves no manner of doubt that the appellants are entitled to the benefit of exemption notification. In these circumstances, the decision of the learned Single Judge as well as the order passed by the Central Government cannot be sustained. It is required to be stated that identical orders were passed in respect of another bill of entry filed by the appellants and Writ Petition was filed to cover both the bills of entries. 5. Accordingly, appeal is allowed and judgment dated July 12, 1989 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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