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General Manager, Central Rly. Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)LC1418DTri(Delhi)
AppellantGeneral Manager, Central Rly.
RespondentCollector of Customs
Excerpt:
.....the chief engineer (electrical) of the central railway in which it has been certified that the subject goods are, specially designed to shape and size for their exclusive use on wag-4 ac electric locomotiyes and the same cannot be used elsewhere. during the hearing before us, they further substantiated the contents of the certificate by showing us the relevant drawings and catalogues. the subject goods bear the following drawings numbers : the department's representative resisted the appellants' claim contending that the subject goods were correctly assessed on the basis of their material composition under the respective tariff items.2. on careful consideration of the matter in the light of the certificate, drawings and catalogues produced by the appellants, we are satisfied that the.....
Judgment:
1. The case was heard on 10.5.1983. The appellants seek reassessment of items 111 to VI of the Bill of Entry al lover rate of duty under item 72(3)/ 72 as of the erstwhile Indian C Customs Tariff on the ground that these were spare parts of various relays used in protective circuits of electric locomotives. Their claim was rejected by the lower authorities as unsubstantiated. Along with their revision application (now the subject appeal before us), they have submitted a certificate from the Chief Engineer (Electrical) of the Central Railway in which it has been certified that the subject goods are, specially designed to shape and size for their exclusive use on WAG-4 AC electric locomotiyes and the same cannot be used elsewhere. During the hearing before us, they further substantiated the contents of the certificate by showing us the relevant drawings and catalogues. The subject goods bear the following drawings numbers : The Department's representative resisted the appellants' claim contending that the subject goods were correctly assessed on the basis of their material composition under the respective tariff items.

2. On careful consideration of the matter in the light of the certificate, drawings and catalogues produced by the appellants, we are satisfied that the subject goods were specialised components for relays of electric locomotives. They were not sundry articles of hardware or plastic goods./ Accordingly, we set aside the impugned Order-in-Appeal and allow the appellants' claim with consequential relief to them.


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