1997 (10) TMI 150

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....DR, for the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Eacom's Controls (India) Ltd., the matter relates to the eligibility of the goods imported - Housing and Covers for the transmitters, positioners, recorders, indicators, etc. to the benefit of exemption Notification No. 69/86-Cus., dated 17-2-1986 as amended. The goods had been imported under B/E dat....

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....ld not be treated as apparatus and they have been correctly classified under sub-heading No. 9026.90. On appeal, the Collector, Customs (Appeals) observed that the relevant entries in the exemption Notification related only to the accessories while the goods imported were parts and not accessories. He rejected the appeal and disposed of the matter accordingly. 2. We have heard Shri Vivek K....

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....s or similar semi-conductor devices or light emitting diodes or electronic micro-circuits. (b) Accessories other than those of thermostats and humidistars and not containing thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or electronic micro-circuits." 4. There is no dispute that the goods were covered by sub-heading No. 9026.90. It has b....

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.... of parts and accessories both in sub-heading No. 9026.90 (Serial No. 3) and sub-heading No. 9032.90 (Serial No. 12), we consider that the ld. Collector, Customs (Appeals) had not taken a correct view inasmuch as the parts are specifically covered for the benefit of the said Notification. 6. Without going into the other aspects of the matter, we do not agree with the view of the ld. Collec....