1987 (6) TMI 318

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.....K. Saha, JDR, for the Respondent. [Order per : IJ. Rao, Member (J)].  - In this appeal, originally filed as Revision Application before the Central Government and transferred to the Tribunal as an appeal, the question relates to the eligibility of the goods imported by the appellants under Bill of Entry No. 1761 dated 30-3-1980 to the concessional assessment under Notification No. 284/....

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....quipment in which they went and were, therefore, to be considered as components. Shri Chatterjee referred to a definition in the Law of Lexicon (T.P. Mukherjee) wherein "component part" was explained. He has also referred to two earlier orders of the Tribunal (Order Nos. 204 of 1983 dated 7-4-1983 and No. 30 of 1983 dated 28-4-1983) and argued that in these cases similar goods were treated as comp....

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....cases the Notification No. 147/80, was involved. In both the cases essentiality certificate was produced before the Tribunal and the question before the Tribunal was limited as to whether the essentiality certificates produced covered the imported goods or not. There was an averment by the importers (same as here) that the imported goods namely radar parts were components of radar. The Tribunal re....

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....have to go by the wording of the notification (No. 284 of 1976). This notification exempts wireless apparatus, and component parts of such apparatus for customs duty. The word 'component part' used in the notification cannot be ignored. If it was the intention of the notification to exempt parts used for initial assembly as well as parts imported later for replacement, the notification should not ....