Exemption for imported parts and accessories under Notification No. 69/86-Cus. upheld for transmitter-related housing and covers.

Housing and covers imported for transmitters, positioners, recorders and indicators were held to fall within Notification No. 69/86-Cus. because the notification covered both parts and accessories under the relevant tariff entries. The narrower view that only accessories were eligible was incorrect, and the goods were within the exemption scope as parts. The denial of exemption was therefore unsustainable.

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Issues: Whether housing and covers imported for transmitters, positioners, recorders and indicators were eligible for exemption under Notification No. 69/86-Cus. as parts and accessories.

Analysis: The notification specifically covered both parts and accessories under the relevant tariff entries. The imported goods fell within the classified headings and the exclusion applied by the lower appellate authority on the basis that only accessories were covered was incorrect. The notification was not confined to accessories alone, and the goods in question were within its scope as parts.

Conclusion: The imported goods were covered by Notification No. 69/86-Cus., and the denial of exemption was unsustainable.

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