1998 (3) TMI 350

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 and 63 of the Minutes of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ear; 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-20 Purpose : The HOM-1 board is ess....