1996 (8) TMI 235

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....Ojha, JDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)].- This appeal is directed against Order-in-Appeal No. 1242/88-BCH of Collector of Customs (Appeals). 2. The appellants imported "Yoke" declaring the consignment as spare/component part for Ammonia Refrigeration Compressors. The appellants subsequently filed a refund claim on the ground that these spares are elig....

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.... of Hindustan Sanitaryware Ind. Ltd. v. Collector of Customs, Calcutta as reported in 1993 (66) E.L.T. 683 (Tribunal) = 1993 (48) ECR 98. The Tribunal held that first assembly parts are components. If imported extra, these are spares. He also draws our attention to other Notifications particularly Notification 13-Cus., dated 9-2-1981 as amended which indicates components and spares of capital good....

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....ch component part as are required for manufacture of refrigerating and air conditioning equipment. The goods admittedly are spares only as the plant is already installed. The invoice itself indicates that the consignment is spares for Ammonia Refrigeration Compressors installed in CA Rolactam Plant as per order dated 29-11-1985. The equipment is already installed and these spares are not meant for....