1999 (4) TMI 189

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....ce. After hearing them, the Additional Collector passed the impugned order confiscating the goods and prescribing a fine for redemption thereof. Against this finding, the present appeal has been filed. 2. I have heard Shri C.S. Lodha, ld. Advocate for the appellants and Shri V.K. Suman for the Revenue. 3. The relevant provisions of Para 192 at the material time read as under : "192 (1) REP licences issued against export of products listed in Appendix 17 Part I and licences issued under para 184(4) of this book, are also valid for import of any other items of raw materials, components, tools, consumables and packing materials listed in Appendices 3 & 5 Part A and instruments (other than those included in Appendices 1 Part ....

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....Jindal Strips Ltd. v. Collector of Customs, Bombay. 8. I have seen this judgment. In the judgment the Tribunal was examining the scope of Notification No. 77/90-Cus., dated 20-3-1990 which extended benefit to refractory bricks imported for use as component part of industrial furnace. The Collector held that the benefit of this Notification would not extend to such bricks imported as spares but that the benefit would be available only when such bricks were intended for initial setting up of the furnace. In the cited judgment the Tribunal was deciding the appeal on this issue. 9. The issue for decision before the Larger Bench was whether the phrase "component part" occurring in the cited notification covered "spare parts" or n....