COLLECTOR OF CUSTOMS Vs. MAESTRO MOTORS LTD

JUDGEMENT

(1.) THESE appeals are against the judgment of the Customs Excise and Gold (Control) Appellate Tribunal (for short CEGAT) dated 10 September, 1996. This judgment is in respect of two companies namely, M/s. Maruti Udyog Ltd. and M/s. Maestro Motors Ltd. (earlier known as M/s. Sipani Automobiles Limited). Both these companies are manufacturers of motor cars. Apart from this common fact, the other facts are not identical. Even though CEGAT has disposed of the appeals by a common order, the cases of these two parties would have to be dealt with separately by this Court.

(2.) FIRST, the case of M/s. Maruti Udyog Ltd. is being considered.

(3.) IN the appeal filed by M/s. Maruti Udyog Ltd., the Commissioner (Appeals) by an order dated 30th April, 1985 held that the goods were component parts and not motor cars. It was also held that the company was entitled to the benefit of Notification No. 29/83.