The expression used in the exemption numberifications are initial setting up, assembly and manufacture of the specified articles.
The Tribunal in the order under challenge affirming the order of Collector of Customs of Appeals states The furnace from which the unserviceable parts were discarded, serviceable parts were re used along with some of the imported parts and some of the indigenous parts purchased locally, were number entirely different from the old furnace and the incorporation of the improvements into them did number make them substantially new.
In respect of imported parts used in the assembly of the furnaces, the appellants claimed benefit of Notification No.155/86 Cus dated 1st March, 1986 which provides for lower rate of duty.
K.SABHARWAL,J. LITTTTTTTJ After dismantling in their factory the existing furnaces, the appellants assembled modernized furnaces partly using imported parts, partly indigenously procured parts and partly serviceable companyponents parts recovered from the dismantled furnaces.
