1989 (4) TMI 235

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.... for the Respondents. [Order per : K. Prakash Anand, Member (T)]. -  This is an application for rectification of mistake apparent on the face of record in the passing of orders of this Bench No. 558/88-D dated 29-7-1988 in C/Appeal No. 1591/83-D. We find that there were two points at issue in the appeal filed by the appellants. These, in the words taken from the appeal of the appellants....

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.... have been mistaken by the lower authority as articles of furniture are specially designed for use in the Boeing 737 aeroplane owned by the appellants. These parts are exclusively specific to Boeing 737 aeroplane only and cannot be fitted to other aeroplanes e.g. Airbus, Boeing 747, etc. As stated earlier, they are serially numbered catalogue parts, assigned Serial No. 005006807 and Serial No. 002....

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....f Customs (Appeals)." 2. On perusing the judgment and hearing both sides, we find that while we have passed orders so far as the tariff classification is concerned, no orders have been passed on the second point at issue i.e. as regards the applicability of Notification No. 145/77-Cus., dated 9-7-1977, the benefit of which has been claimed by the appellants. 3. Accordingly, we hold that ther....

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....etermine for purposes of extending the benefit to this notification is whether the goods are as aeroplanes, aeroplane parts, aeroplane engines, aeroplane engine parts or rubber tyres and tubes used exclusively for aeroplanes. It is conceivable that goods answering this description might all under various headings or chapters of the Customs Tariff, such as electrical heading, mahinery heading, rubb....