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Indian Posts and Telegraphs Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1984)(17)ELT481TriDel
AppellantIndian Posts and Telegraphs
RespondentCollector of Customs
Excerpt:
.....nature of spare parts which are meant for replacement and therefore, could not be considered as component parts of radio telecommunication transmission equipment. the appellants have produced certificat dated 17-1-1980 and 27-1-1981 from their director (mmd) p & t department to the effect that the goods in question are essential components of the equipment and have been given for that purpose special shape and quality that would not be essential for their use for any other purpose. besides, it has been certified that these could not be used for reception broadcast wireless accordingly they are eligible for assessment at concessional rates of customs duty as envisaged in heading 85(15) of the customs tariff act read with the aforesaid notification. shri r.g. verma and shri k.d......
Judgment:
1. This is an appeal filed by the Indian Posts & Telegraphs Deptt, dated 10-2-1983 which is directed against the order-in-appeal No.1156/DLH/82 dated 21-11-82 passed by the Collector of Customs (Appeals), New Delhi. The short point in this appeal relates to assessment of Travelling Wave-Tubes imported by the appellants and cleared under Bill of Entry Nos. 927 and 928, dated 11-1-1980. The Asstt. Collector and Collector rejected the claim for re-assessment at the concessional rate under the Notification 284-Cus., dated 2-8-76 as amended by the Notification 412/76, dated 18-9-76 on the ground that the goods were in the nature of spare parts which are meant for replacement and therefore, could not be considered as component parts of Radio Telecommunication Transmission Equipment. The appellants have produced certificat dated 17-1-1980 and 27-1-1981 from their Director (MMD) P & T Department to the effect that the goods in question are essential components of the equipment and have been given for that purpose special shape and quality that would not be essential for their use for any other purpose. Besides, it has been certified that these could not be used for reception broadcast wireless accordingly they are eligible for assessment at concessional rates of customs duty as envisaged in heading 85(15) of the Customs Tariff Act read with the aforesaid notification. Shri R.G. Verma and Shri K.D. Mindawat appearing on behalf of the Indian Posts and Telegraphs Department, New Delhi have produced the relevant catalogue to show that the goods in question are component parts of the apparatus for wireless reception incorporated in single unit with transmission apparatus. Even though they may be used as spare parts their life span is about 10,000 hours.

Though they may be for maintenance apparatus in fact they are component parts of the main equipment. The learned Departmental Representative after examining the various documents and the various parts has agreed that the items are the component parts of the Radio Telecommunication unit and as such are eligible for the concessional rate of duty under the sub-item 2 of the said notification. In the circumstances the order in-appeal passed by the Collector is set aside and the appeal is allowed.


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