2001 (3) TMI 943

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....Kumaraswamy, Consultant, for the Respondent. [Order per : S.S. Sekhon, Member (T), (Oral)]. - Appeal Nos. C/R-712/96 and C/R-170/97 have been filed by the same appellant who are engaged in the manufacture of textile machinery and had imported for their process of manufacturing, one machine namely CNC Turret Punch Press in Appeal No. C/R-712/96 and Stenter Grinder Control Block and Cable in t....

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....ase of machine tools for working metals would not be eligible as he found a distinction between spares and components. 3. In Appeal No. C/R-712/96 for the same reason that there was a difference between component part and accessories and that this supplier-cum-manufacturer ought to have known the distinction and there would have been reason to assume that when they described the goods as a....

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.... would otherwise be also covered and assessed along with the machines in the case No. C/R-712/96 as per provisions of Accessories Conditions Rules under Section 19 of the Customs Act, 1962. (c)      In view of the Larger Bench decision supra, we find no substance in the Commissioner (Appeals)'s order. (d)     We find that it was for the department....