INDIAN AIRLINES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE revision application dated 20 -7 -1981 against order No 278/81, dated 2 -4 -81 passed by the Collector of Customs, New Delhi has been transferred by the Government of India to the Tribunal for disposal u/s 131 -B(2) of the Customs Act, 1962.

(2.) A consignment of aeroplane spares, including aeroplane lamps -, miniature size, was assessed under Bill of Entry No. 4298 dated 18 -5 -77. The importers claimed assessment at 3% for the miniature lamps as aircraft parts but the duty was recovered at 100% under heading 85.18/27(4) but the claim for refund was rejected by the Assistant Collector. Before the Appellate Collector, it was contended that the miniature lamps imported are a part of Boeing aircraft covered by the Parts Catalogue produced and that the goods should be classified under heading 88.01/03 read with concessional duty Notification No. 145/77, dated 9 -7 -77. Citing Note 2 of Section XVII -Chapter 86 CTA, which states that parts and accessories are to be taken not to apply to certain articles, including electrical machinery and equipment covered by Chapter 85, whether or not they are identifiable as for the goods of this section, the Appellate Collector rejected the appeal.

(3.) IN the present appeal, it is again contended that the goods are not electrical machinery or equipment but specific parts of Boeing 737 aeroplanes which arc exclusively ordered and meant for it. The lamps have been manufactured according to the specifications laid down by the manufacturers of the Boeing aeroplane; they are aircraft parts catalogued items, as can be seen from the relevant portions already on record and the impugned order should be set aside.