9911796707
TMI Blog1994 (2) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... estion. So, we refrain.The appeal, therefore, stands dismissed. - 2024 (NT) of 1991 - - - Dated:- 2-2-1994 - B.P. Jeevan Reddy and B.L. Hansaria, JJ. [Judgment per : Hansaria, J.]. - The appellant is a manufacturer, inter alia, of parts of internal combustion piston engines. A question was raised at one point of time whether the appellant was entitled to the benefit of Notification No. 281-Cus/76 granting some exemption from payment of customs duty in respect of rod bushes and camshaft bushes. On the exemption not having been given on the product of the appellant, the matter came to be examined ultimately by this Court in Civil Appeal No. 335 of 1987 and by the judgment rendered on September 18, 1987, it was held that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after refusing the exemption prayed for, the order of the Collector noted by the Tribunal would show that he had virtually refused the exemption; and so, it is a fit case where in this proceeding itself this Court should decide the question raised by the appellant, instead of leaving it to agitate the matter before the Collector which, according to learned counsel, would serve no purpose in view of the stand taken by the Collector. 6. Let it be seen as to what is the stand of the Collector. This appears from the following observations made by him as noted at paragraph 11 of the Tribunal's order :- "With reference to the claims made by M/s. Jain Engineering Co., Delhi, for extending the benefit in terms of Notification No. 69/87, dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No. 69-Cus/87 could not have been denied merely because under the Customs Tariff Act as amended Headings 84.09 and 98.06 co-exist inasmuch as Chapter 98 of the Act, if read in its entirety alongwith Notes 1 and 7 and Heading 98.06 would show that the fact that in the present classification the machinery parts are covered by 98.06 would not make any difference and the goods in question shall have to be taken to fall under 84.07 and 84.08, which headings under Notification No. 281-Cus/76 (which was the subject matter of this Court's examination in the aforesaid case) was 84.06. Shri Dholakia strenuously urges that the observation made by this Court in its earlier judgment that parts covered by Heading 84.06 `will get benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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