1998 (5) TMI 199

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. [Order per : P.C. Jain, Member (T)]. -  The appellant herein submitted a Classification list which inter alia classified the goods - parts and accessories of scientific instruments under Tariff Heading 9027, this classification list was duly approved by the authorities. The classification list also approved the applicability of Notification 46/88-C.E. to the said goods namely parts and a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Consultant, Shri V.R. Kalkor submits that Notification No. 46/88, dated 1-3-1988 is applicable to parts and accessories and scientific instrument by virtue of Chapter Note 2(b) of Chapter 90 of the schedule to CETA, 1985. He also submits that the Corrigendum dated 1-8-1989 for the first time alleges that Notification 46/88, dated 1-3-1988 is not applicable to parts and accessories of scientific i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n made under Tariff Heading 90.27 but it indirectly indicates that short-levy is based on non-applicability of Notification 46/88 to the parts and accessories. It is only by way of a clarification that it has been specifically spelt out in corrigendum dated 1-8-1989. 4. We have carefully considered the pleas advance from both sides. From mere reading of the Notification, it is apparent that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is for the first time alleged in the Corrigendum dated 1-8-1989 that Notification 46/88 is not applicable to parts and accessories. We do not agree with the submissions of the ld. JDR that the original show cause notice dated 29-6-1989 indirectly implied that. We cannot read any such meaning in the said notice. The entire notice is based on the allegation that parts and accessories are classifia....