1997 (9) TMI 247

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....Appellant. Smt. R. Pant, SDR, for the Respondents. [Order per : S.K. Dhar, Member (T)]. -  All these appeals are directed against common Order-in-Appeal, dated 31-3-1987 passed by the Collector of Customs (Appeals), New Delhi. The appellants imported, under 5 Bills of Entries, consignments which were described in the Bill of Entries as components for honing machines. These were asses....

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....ses these contentions and submits that the parts also included general purpose parts as indicated by the Collector (Appeals) and, therefore, such general purpose parts would not be classifiable under Chapter 84.66. In this view of the matter, benefit would not be admissible. While conceding that they are parts of honing machines, the learned DR stated that this was done for the purpose of Notifica....

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....here is no dispute that the finished articles are honing machines. The Assistant Collector without recording any reasons, has rejected the claim for benefit under Notification 156/86, dated 1-3-1986 recording that `the benefit of this notification does not apply to the goods imported by the party'. The Collector (Appeals) has observed that many parts fall under different items. Accordingly, these ....

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....ls, would be eligible to Notification 156/86. We have earlier referred to the fact that goods have been accepted as parts of honing machines classifiable under Heading 84.66 and there was no Revenue appeal. It was however, fairly conceded by the learned Advocate that if certain goods do not fall under Chapters 84, 85, 86 and 90, exemptions could be denied in respect of such goods. 5. As re....