1990 (11) TMI 251

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....R, for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  For hearing the applicants appeal on merits, the applicant is required to deposit a sum of Rs.1,10,20,780.46 towards duty and penalty of Rs. 20,000/-. 2. Shri L.B Attar, Manager (Excise & Customs) of the firm stated that the demand has been confirmed on the ground that unspecified parts of motor vehicles received under....

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....rts were used in the manufacture of I.C. Engines and cleared out as spare engines and hence duty to that extent should be directed to be deposited. 4. After hearing both the sides, we find that as per Exemption Notfn. 167/79, the exemption in respect of motor vehicle parts classifiable under Tariff Item 68 are available, when they are in the manufacture of excisable goods, subject to compliance....