1989 (8) TMI 232

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....ant. Shri D.D. Kakkar, Dy. Director, for the Respondents. [Order per : Harish Chander, Member (J)]. - Collector of Customs, Delhi has filed an appeal being aggrieved from the order No. 1375 to 1377/DLH/83, dated 26-7-1983. Since the common issue is involved, the same are disposed of by this consolidated order. 2. Briefly the facts of the case are that M/s. Oil & Natural Gas Commission had imp....

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....arts of blow out preventers. The relevant portion of General Catalogue 1980-81 was shown to substantiate the appellants' contention that repair kit and plunger packing were specific component parts of duplex and triplex pumps 5.25 in turn and were components of blow out preventers. These articles and components were required to be used in connection with the exploration of oil and Oil and Natural ....

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....alf of the appellant has reiterated the facts. He has pleaded that the imported parts are components part of a sub-assembly and was not a component part of the main system itself, and the benefit of Notification No. 197/76-Cus., dated 2nd August, 1976 cannot be extended to the components of component. He has pleaded that no reliance can be placed on the catalogue as there is no mention of the part....

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....oice. In the part catalogue filed by the respondent, part No. 3001 is there - but 3205 is not there. There is specific mention of the same in the invoice. Apparently the mention of part number in the invoice and the general catalogue also shows that the pump is a part of the system. We do not find any merit in the appellant's contention that a part of a sub-assembly is not covered by the notificat....