Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

1987 (4) TMI 246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication against the said order of the Board. The revision application after the constitution of the Tribunal statutorily stood transferred to the Tribunal and treated as appeal. Since the appellant was required to file two revision applications, the appellant was given an option either to restrict the revision application filed by him to one of the appeals before the Board or to file a supplementary appeal with a formal application for condonation of delay. The appellant exercised the option of filing a supplementary appeal and also filed an application for condonation of delay. The delay condonation application was allowed and the supplementary appeal was admitted. 1. The brief fact necessary for the disposal of this appeal may be state....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otice No. 33-ITC(PM)/80, dated 19-8-1980 which contained a list of non-permissible spares. It was contended by Shri Deshpande that pumps became non-permissible by the Public Notice dated 19-8-1980. But then the import and the indent for import took place prior to 1980 and as such the public notice is not applicable. Shri Deshpande therefore prayed that the appeals may be allowed and fine in lieu of confiscation may be set aside. 3. Shri Pal appearing for the Collector however, submitted that the orders passed by the authorities below are correct and they did not require any interference. He added that the pumps imported are not spares. They are complete units with prime movers one with turbine and another with motor. Shri Pal referred to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d imported are spares and, therefore, they are entitled to clear the goods under OGL. The Collector, however, held that they are not spares and, therefore, they required ITC licences. In his order the Collector had observed that the pumps are capable of universal application and not a part or sub-assembly of the plant. He had further observed that from the reply to the show cause notice, it is evident that the pumps are stand-by equipment. He had also observed that the lubricating oil pump is mounted by the side of the compressor and is driven by an independent turbine motor. The electrical motor driven pump now imported is a stand-by for this ancillary pump. It is a self-priming one. It automatically starts in case of failure of steam turb....