1989 (7) TMI 111

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....rrors and other optical elements of any material mounted, being parts of or fittings for instruments of apparatus, other than such elements of glass in optical work. Rate of duty applicable to the instruments or apparatus to which they are parts or fittings." 3. The rate of duty applicable to carry CCTV cameras is set out in Heading No. 85.15, which reads thus : "85.15. Radio-telegraphic and radio-telephonic transmission and reception apparatus, radio broadcasting and television transmission and reception apparatus (including receivers incorporating sound recording or reproducers and television cameras), radio, navigational aid apparatus, radar apparatus and radio remote control apparatus: (1) Not elsewhere specified - 100% (2) ....

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.... of Customs allowed the appeal. The petitioners thereafter received a notice from the Government of India to show cause why the Appellate Collector's order should not be reviewed. The petitioners showed cause but the Government of India set aside the order of the Appellate Collector and restored the order of the Assistant Collector. It was held that goods falling under Heading No. 90.02 carried the same statutory rate of duty as was applicable to the main article of which they were parts. The statutory rate of duty on cameras under Heading No. 85.15.1 was 100%. This, therefore, was the rate of duty applicable to the said lenses. The benefit of the exemption notification was available only to goods which were specified in the table appended ....

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....be read as meaning the rate of duty which is specified in the First Schedule to the Customs Tariff Act subject to an exemption that may have been given under the provisions of Section 25. He pointed out that exemption under the exemption notification was given to the instrument and submitted that the exemption notification should be read as giving exemption also to the components of such instrument. He submitted that if there was any ambiguity in the words "rate of duty applicable to", they should be construed in favour of the tax-payer. 9. Mr. Mehta also pointed out that in the past the petitioners themselves had been permitted to clear lenses similar to the said lenses upon payment of Basic Customs duty at the rate of 60% ad valorem. T....