TaxTMI 
TaxTMI 
1993 (1) TMI 144
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.... appellants imported Specialised Cordierite/Mullite Refractory Special Shapes (Blocks) Batts which were assessed to duty by the Customs Authorities under Heading 6902.90 at the rate of 60% basic duty + 40% auxiliary duty + 15% C.V. duty without extending the benefit under Notification No. 242/76-Cus., dated 2-8-1976 and Notification No. 112/87-Cus., dated 1-3-1987. It appears that subsequently the appellants filed their two separate refund claims on the ground that imported refractory bricks of special shape or quality were exempt from basic customs duty in excess of 40% ad valorem in terms of Notification No. 242/76-Cus., dated 2-8-1976 and further that the same were also exempt from auxiliary duty of Customs under Notification No. 112/87-....
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....t is stated by the Supreme Court that according to the Webster Comprehensive Dictionary, International Edition the word "Component" inter alia means a constituent part. He also cited the case of Electrosteel Castings Ltd. v. Collector of C. Excise, 1989 (43) E.L.T 305, wherein the term "Part" of a machine has been stated to mean that "A component, whose absence will disable a machine or appliance, must be regarded as an essential ingredient or part of that machine". The case of M/s. Hatim Carbon Co. (P) Ltd. v. Collector of Central Excise, Bangalore, 1988 (17) E.C.R. 241, was also cited wherein it was held that "Carbon brushes used in electric motors fall in the specific entry for 'parts of electric motors'". He also referred to Me Graw Hil....
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....dered by this Tribunal in the case of Vaz Forwarding Pvt. Ltd. v. Collector of Customs, 1989 (43) E.L.T. 358, wherein it was held that the same parts when initially used in the assembly or manufacture of the machine would be called "component parts" whereas the same parts imported for subsequent replacement of its part of initial assembly has to be considered as a "spare parts". It was stressed by her that the same view was reiterated by this Tribunal in the case of M/s Vidyut Greenbank Castbasalt Pvt. Ltd. v. Collector of Customs, Bombay, Order No. C/142/92-D dated 17-3-1992 reported in 1992 (61) E.L.T. 89 (Tribunal). In his rejoinder, Shri B. Saha, learned Counsel, submitted that in view of the said submissions, the decision rendered by t....
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....rest so to do, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling within Chapters of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 95 of the said Finance Bill. THE TABLE S.No. Chapter of the First Schedule to the Customs Tariff Act, 1975 Description of goods (1) (2) (3) 28. 69 Refractory bricks of special shape or quality for use as component parts of industrial furnaces. (NOTIFICATION NO. 112/87-Cus, dated 1-3-1987)" From a reading of the said Notifications, it....
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....ported for use as component parts of industrial furnaces whether for the purpose of initial setting up or as spares, cannot be accepted. For, it is settled law that while interpreting an exemption Notification the Courts are not to ascertain the intention of the Government by a comparison of expression used in the two different Notifications. See; Coromandel Fertilizers Limited v. Collector of Customs, Madras, 1986 (25) E.L.T. 861 (SC). Both these Notifications under reference have been couched in clear and unambiguous language. Both these Notifications use the word "Component Parts" and not only "Parts". Before we part, it may be stated that reference made by the learned Counsel to certain Minutes of the Tariff Conference of Collectors of ....