and power tillers and parts thereof excluding those which are inter changeable for use with other motor vehicles Marine engines and parts thereof excluding 40 per cent.
with motor vehicles other than those specified against Sl.
designed for use in aeroplanes and parts ad valorem of such engines.
281.Cus.
for industrial and agricultural tractors ad valorem.
84.06, they are number entitled to the benefit of exemption under the said Notification.
Hence this appeal under section 130 E of the Customs Act.
those which are inter changeable for use with motor vehicles other than those specified against Sl.
84.63 and number under Heading No.
From the order dated l0.12.1986 of the Customs Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No.
International companybustion piston engines 40 per cent.
C l080/ 86 B 2 OrderNo.
84.63 of the Customs Tariff Act, which are as follows Heading Sub heading No.
281Cus/76.
281 Cus dated 2.8 1976, as amended A from time to time, reads as follows Notfn.
K. Dholakia, R.C. Bhatia, P.C. Kapur and S.K. Beri for the Appellant.
The said Notification No.
The Assistant Collector and the Collector of Customs Judicial overruled the companytention of the appellant that the appellant was entitled to the benefit of exemption under the Notification No.
tion piston engines and parts thereof ad valorem.
Ramaswamy, Additional Solicitor General, B. Parthasarthy and Mrs. S. Suri for the Respondents.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
and Rate of duty Central 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.
84.63 Transmission shafts, a 60 cranks, bearing housings, plan shaft bearings, gears and gearing including friction gears and gear boxes and other variable speed gears , flywheels, pulleys and pulley blocks, clutches and shaft companyplings.
excluding those which are inter changeable for use with motor vehicle other than those specified against S. No 2 International companybustion piston engines 40 per cent.
The judgement of the companyrt was delivered by DUTT, J. The only question that is involved in this appeal preferred under section 130E of the Customs Act, 1962, is whether the appellant is entitled to the benefit of the Notification No.
335 of 1987.
The Customs, Excise and Gold Control Appellant Tribunal, hereinafter referred to as the Appellate Tribunal, dismissed the appeal of the appellant and affirmed the orders of the Customs authorities.
for locomotives and parts thereof excluding ad valorem.
THE TABLE Description of article Rate of duty 2 3 Stationary or industrial internal companybus 40 percent.
International companybustion piston engines 3 per cent.
those which are inter changeable for use ad valorem.
84.06 and Heading No.
description of article a Standard Excise Preferen Tariff tial areas Item 84.06 International companybustion a 100 29 piston engines.
1284/86 B 2 .
According to the Appellate Tribunal, the bushings and the bearings are the same and as the bearings companye under the Heading No.
