JAIN ENGINEERING CO Vs. COLLECTOR OF CUSTOMS BOMBAY

JUDGEMENT

(1.) THE only question that is involved in this appeal preferred under S. 130E, Customs Act, 1962, is whether the appellant is entitled to the benefit of the Notification No. 281-Cus/76, granting part exemption from payment of customs duty in respect of the rod bushes and camshaft bushes imported by the appellant.

(2.) BEFORE we refer to the said Notification, we may notice the provisions of the Heading No. 84.06 and Heading No. 84.63 of the Customs Tariff Act, which are as follows :- <FRM>JUDGEMENT_492_4_1987Html1.htm</FRM>

(3.) THE Notification grants exemption in part from payment of the customs duty in respect of articles specified in column (2) of the Table and falling under Heading No. 84.06. Heading No. 84.06 refers to 'internal combustion piston engines'. Para 2 of column (2) of the Table annexed to the Notification, which is relevant for our purpose, not only refers to internal combustion piston engines, but also to 'parts thereof. Heading No. 84.06 does not, however, contain or refer to the parts of internal combustion piston engines.