Auxiliary duty exemption for parts follows the exemption granted to the instrument itself under Notification No. 121/92.

Parts of an instrument or apparatus were treated as attracting the same auxiliary duty rate as the instrument itself, so where the instrument was exempt under Notification No. 121/92, the exemption extended to its parts. The CESTAT relied on earlier Tribunal and High Court decisions and found no error in the Commissioner's order. The result was that the parts were eligible for exemption from auxiliary duty under Notification No. 121/92, and the Revenue's challenge failed.

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Issues: Whether parts of the instrument were eligible for exemption from auxiliary duty under Notification No. 121/92.

Analysis: The rate of duty applicable to the parts was held to follow the rate applicable to the instrument or apparatus itself. Since the instrument or apparatus was already exempt from auxiliary duty under Notification No. 121/92, the same exemption extended to the parts. The conclusion was supported by earlier Tribunal and High Court decisions, and no error was found in the Commissioner's order.

Conclusion: The parts were held eligible for exemption from auxiliary duty under Notification No. 121/92, and the Revenue's challenge failed.

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