TaxTMI 
TaxTMI 
1998 (3) TMI 350
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....In Appeal No. C/42/91-B2, the goods imported were a consignment of Printed Circuit Board for Simulator. The importers had claimed assessments under sub-heading No. 8805.20 of the Customs Tariff and had sought the benefit of exemption Notification No. 298/76-Cus., dated 2-8-1976. The Collector of Customs (Appeals) had denied the benefit of Notification No. 298/76-Cus. to the goods referred to above in both the cases. 2. We have heard Shri M.J. Nambiar, Consultant for the appellants and Shri R.S. Sangia, JDR, who is present for the respondents/Revenue. 3. Shri M.J. Nambiar, Consultant submitted that the High Powered Committee of Secretaries had accorded permission to pursue both the appeals in the Tribunal vide Serial Nos. 62 ....
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....gear; deck arrestor or similar gear; ground flying trainers; parts of the foregoing articles". Under sub-heading No. 8805.20, ground flying trainers and their parts were covered. The ld. JDR had referred to Section Note 2(f) under Section XVII of the Tariff wherein it had been explained that the expressions parts and accessories do not apply among others to the electrical machinery or equipment whether or not they were identifiable as for the goods of Section XVII. The Heading No. 85.48 covers electrical parts of machinery or apparatus not specified or included elsewhere in this Chapter. 6. We find that the items had been described by the appellants in their communication dated 27-12-1990 as under : HOM-1 CLOCK BOARD OF TRIADE....
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....ately classifiable under sub-heading No. 8805.20. Under Notification No. 298/76-Cus., dated 2-8-1976, the component parts of Simulators of aeroplanes and other aircrafts have been shown classified under Chapter 88 of the Tariff. It had been provided that when such component parts of simulators of aeroplanes and other aircrafts falling within the Chapter 88 of the Tariff were imported then the rate of duty applicable will be as if they were the component parts of aeroplanes or other aircrafts for those purposes they had been imported. Another Notification No. 299/76-Cus., dated 2-8-1976 (as amended) also indicated the classification of Simulators of aeroplanes within the Chapter 88 of the Tariff. Similarly, Simulators of Crafts other than ae....