Concessional duty for pollution control equipment parts applied only after the exemption notification was amended to cover parts.

Concessional duty under the original exemption notification applied only to complete pollution control equipment or systems, not to isolated parts, so the pre-amendment clearances were outside the benefit. The Board circular on CKD or SKD clearances was inapplicable because the goods were not received as a complete knock-down system. After the notification was amended to cover parts of the equipment system, invoices dated after the effective amendment date qualified for exemption. Refund was admissible only for those post-amendment invoices, and the claim failed for the remaining clearances.

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Issues: Whether parts of a pollution control equipment system were entitled to concessional duty under the exemption notification, and whether refund was admissible in respect of invoices covered by the amended notification.

Analysis: The notification, as originally issued, granted concessional duty only for complete pollution control equipment or system and not for isolated parts. The Board circular dealing with CKD or SKD clearance was held inapplicable because the goods in question were not received as a complete knock-down system. However, the notification was subsequently amended to extend the benefit to parts of the equipment system. Since two of the four invoices were dated after the effective date of amendment, those clearances fell within the amended notification and qualified for exemption. Refund was therefore admissible only to that extent, leaving the pre-amendment clearances outside the benefit.

Conclusion: The parts were not eligible under the unamended notification, but refund was allowable for the invoices issued after the amendment. The claim succeeded only in part and failed for the remaining invoices.

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