1984 (1) TMI 215

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....B. Gujral, Vice-President].  - M/s. Kirloskar Oil Engines Ltd., Pune have filed a Revision Application dated 30-12-1976 to the Government of India against the order-in-appeal No. S. 49-736/76-R, dated 29-11-1976, passed by the Appellate Collector of Customs, Bombay, which has been transferred to the Tribunal and is now being considered as appeal. 2.  The short point in dispute in this ....

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....d that these engines for which these component parts are imported will be used on Internal Combustion Engines (Stationery). These components are imported in a ready for fitment form and do not require further processes of manufacture before their use. The appellants, accordingly have contended that all the necessary conditions prescribed under the aforesaid Notification (No. 82-Cus., dated 6-8-196....

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....e D.G.T.D., where was no need to make claim under the aforesaid notification, since the goods would in any case be assessable under Item 72(3) of the I.C.T. at the same rate of customs duty as the 'Machinery' itself. In this case, however, Sh. Kunhikrishnan, learned Departmental Representative contended that the Piston Assembly will be used in the manufacture of Diesel Engines which capable of bei....