1997 (9) TMI 263

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....: J.H. Joglekar, Member (T)]. - The claim of the importers for benefit of Notification 156/Cus. 86 was not accepted by the lower authority on the observation that the goods imported were spare parts whereas the notification prescribed concessional rate of duty for component parts. The request of availment of Notification 69/Cus. 87 was denied by the Assistant Collector on the ground that the ben....

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....ogani, ld. Advocate placed on record a number of decisions in support of his claim that there was no distinction between the spare parts and component parts and that the assessees were eligible to take simultaneous benefit of two notifications. 4. We have carefully considered the submissions made by both the sides. 5. The Tribunal in the Larger Bench decision in the case of M/s. Jindal....