Concessional import treatment for machine parts upheld where the parent machine fell within the notified classification.

Imported Machine Interface Programming Units treated as parts of a Horizontal Machining Centre were held eligible for concessional import treatment under Notification No. 179/80-Cus. The notification extended to parts of machines falling within the specified classification heading, and the benefit could not be refused merely because the part itself was argued to fall under a different heading. On the facts noted, the parent Horizontal Machining Centre was classifiable within the covered heading, and the importer had produced the required DGTD certificate. The denial of the notification benefit was accordingly set aside.

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Issues: Whether the imported Machine Interface Programming Unit, as parts of a Horizontal Machining Centre, was entitled to the benefit of Notification No. 179/80-Cus. despite the dispute as to tariff classification.

Analysis: The imported goods were parts meant for use in a Horizontal Machining Centre. The relevant notification covered the classification heading applicable to such machines and extended concessional import treatment to their parts. The benefit of the notification could not be denied merely because the part itself was argued to fall under a different heading, so long as the parent machine fell within the machine classifications listed in the notification. On the facts found, the Horizontal Machining Centre was classifiable under the heading covered by the notification, and the importer had satisfied the notification requirement of producing the requisite DGTD certificate.

Conclusion: The benefit of Notification No. 179/80-Cus. was available to the imported goods, and the denial of that benefit was set aside.

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