1997 (6) TMI 195

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....t. [Order per : Shiben K. Dhar, Member (T)]. - This revenue appeal is directed against order-in-appeal dated 19-7-1990 of Collector of Customs (Appeals). The respondents imported a consignment of Piston Rings for Refrigeration Compressor and cleared the same on payment of Customs duty at the rate of 100% + 40% CVD under Customs Tariff Heading 8414.90/8414.30. Subsequent to clearance of the i....

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....R submits that the exemption is only for parts of the goods specified in Column 3 at S. No. 7 of the table annexed to the notification and falling under Heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 specified in column 2 of the table to the Notification. Compressors other than of a kind used in refrigerating equipment are classified under Heading 8414.30. In ....

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....cally covered under Heading 8414.30. Heading 8414 in fact covers three type of compressors. Compressors of a kind used in refrigerating equipment (8414.30), Air compressors mounted on a wheeled chassis for towing (8414.40) and others (8414.80). The notification specifically mentions only 8414.80 i.e. "others". In other words, all of the three types of air compressors classifiable under 8414, exemp....

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....dicated in Col. 2 of the Table of the Notification and it is that compressor only which would get exemption and not other compressors mentioned under Heading 8414. Since the impugned goods admittedly fall under 8414.30 and this sub-heading is not specified in the notification, exemption of duty under Notification No. 153/86 would not be admissible. 5. In regard to auxiliary duty, the posit....