TaxTMI 
TaxTMI 
1997 (12) TMI 341
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....ate order passed by the Commissioner of Customs (Appeals), Mumbai. The appellants have filed a miscellaneous application to say that their HQ is situated within the jurisdiction of South Zonal Bench and they sought for the appeal to be dealt with by this bench in terms of the Public Notice 1/97 dated 22-1-1997. 2. A perusal of the affidavit and the miscellaneous application filed, we find that the appellants are covered by the terms of this order. We, therefore, take up this appeal for disposal. 3. Shri Ravishankar, the learned C.A. for the appellants has pleaded that the issue that falls for the consideration is whether the appellants should be allowed the benefit of the Notification No. 77/90 which provides for exempted ra....
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....ent" implies parts used in the initial assembly or manufacture and excludes "spares". The amplitude and significance of the word "component" cannot be cut down in the absence of clear words indicative of any intention to restrict its meaning and operation. The view taken in Vaz Fowarding Pvt. Ltd. - 1989 (43) E.L.T. 358 (Tribunal) was not followed in Metal Impacts Pvt. Ltd. - 1993 (64) E.L.T. 286 (Tribunal), but the distinction drawn based on the fact that the words "component parts" occur in isolation and not in conjunction with the final product is a distinction without difference. The amplitude of the words "component part" is not in any way restricted by using the words in conjunction with the article of which they are component parts. ....
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.... dredges. In the above Notifications, wherever it was intended to restrict the amplitude and significance of the word "component", specific and appropriate language was used to bring out the intention. The Notifications contain illustration of intention to restrict the meaning of components as those to be used in assembly or manufacture or as spare. It is obvious that the word "component" includes "spare" and has very wide connotation and this position fully supports the view we have taken. Shri D.S. Negi, SDR is dealing with the above position, referred to following Notifications :- 13/81-Cus. 1. Capital goods, Raw materials components imported for the purpose of manufacture of articles for export out of India by 10....
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....goods (capital goods or machinery) and all other articles connected thereto and necessary to set up and run export oriented production units. The fact that care has been taken to furnish an exhaustive list is not sufficient to give rise to an inference that word "component part" will necessarily exclude from its scope "spare parts" also. 19. It has been urged on behalf of the department that since the subject Notifications refer to "Refractory Bricks for use as component parts of.....", that is an indication that the Bricks must be intended for use in the manufacture of furnace and not for use as spares. We have indicated that the word "component" cannot be understood in such a restricted manner. "Component" indicates that it must b....
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....y was 40%. There is no dispute that erstwhile T.I. 72(3) covered spares also. With the coming into force of Central Excise Tariff Act, 1975, under sub-heading 6902.01, the prescribed rate of duty was 85%. The statement of objects and reasons of the new Act indicated intention to maintain old level of effective duty by issuing appropriate exemption notifications. 25. For the reasons indicated above, we hold that "component parts" referred to in the Notification under consideration would cover "spare parts" and benefit of the Notification would be available also in respect of import of Refractory Bricks intended for use as spare parts. Appellant is, therefore, entitled to the concessional rate of duty under the Notification in respect....