9911796707
TMI Blog1994 (7) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... e made available to the appellant and for the period these notifications held the field; and we order accordingly. Appeal allowed. - 318 of 1994 in 2024 of 1991 - - - Dated:- 20-7-1994 - B.P. Jeevan Reddy and B.L. Hansaria, JJ. [Judgment per : Hansaria, J.]. - The appeal out of which this review petition arises was disposed of on February 2, 1994. The judgment of that date noted in its paragraph 2 that the appellant had been given the benefit of exemption under Notification No. 153/86-Cus., dated 1-3-1986 which came to be amended by Notification No. 208-Cus., dated 13-3-1986, though the same as available under these notifications was initially denied. A statement has been made in the review petition that the benefit accruing pursu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was issued after the Customs Tariff Act had been amended. In the appeal which was disposed of on February 2, 1994 we had dealt with the question as to whether the appellant is entitled to the exemption as visualised by the notification dated 1-3-1987. Nothing further is required to be stated qua that notification. What is left for our determination is regarding the case of the appellant that he was entitled to the benefit of the exemption visualised by the aforesaid notification dated 1-3-1986 as amended on 13-3-1986. 3. Shri Dholakia contends that the benefit under the aforesaid notifications is almost automatic in view of this Court's judgment in C.A. No. 335/86 inasmuch as in the two notifications under consideration there is only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4..................... 5. Internal combustion piston engines for locomotives a nd parts thereof excluding those which are interchangeable for use with motor vehicles other than those specified against Sl. No. 2." (Emphasis ours) 6. Then came Notification No. 153-Cus., dated 1-3-1986 which was amended by Notification 208-Cus., dated 13-3-1986, the relevant extract of which is as below :- Sl. No. Heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 Description of goods Rate 28. 29. 84.07 84.08 84.09 (a) ......... (b) .......... (c)........... (d) ......... (e) ......... (f) ......... (g) Internal combust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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