HIND LAMPS LIMITED Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE appellants herein imported goods namely "Electrocast Refractories with Zirconia" contents at 40% or above in standard dimensions. They claimed the benefit of Notification 242/76 -Cus. for Basic Customs Duty and of 112/87 -Cus. for Auxiliary Customs Duty. The said benefit was denied by the original authority on the ground that the appellants herein are actual users of the furnaces and not the manufacturers of the furnaces. Therefore, the imported refractory bricks cannot be called component parts of industrial furnaces, implying thereby that 'components' are understood to be meant only for initial assembly of a machine.

(2.) ON appeal the appellants herein did not succeed. Lower appellate authority has found that the appellants have not brought any evidence on record to show that the bricks are of special shape or quality. They are standard bricks as mentioned in the invoice and the Bill of Entry. Therefore the benefit of Notification 242/76 is not admissible. Hence this appeal before us.

(3.) LD . Advocate Ms. Reena Khair, submits that 'spares' for use in furnaces are also 'components' as held by Larger Bench of the Tribunal in the case of Jindal Strips Ltd. reported in 1997 (94) E.L.T. 234. The Notification does not say that the benefit would be available only when the imported components are used for assembly of industrial furnaces.