Emphasis owes Then came Notification No.
The exemption relates to payment of custom duty in respect of manufacturing of rod bushes and camshaft bushes which are part of companybustion engines.
Internal companybustion piston engines for locomotives and parts thereof excluding those which are interchangeable for use with motor vehicles other than these specified against Sl.
69 CUS/87 dated 1.3.87 which was issued after the Customs Tariff Act had been amended.
281 CUS/76.
A statement has been made in the review petition that the benefit accruing pursuant to these numberification had really number been granted to the appellant.
281 CUS/76 came to be amended vide Notification No.
103 CUS dated 28 2 86 by which time the headings number became 84.07, 84.08 and 84.09 about which mention has been made in the preamble of that numberification, the relevant part of which read as below The Table 1.
153 CUS dated 1.3.86 which was amended by Notification 208 CUS dated 13.3.86, the relevant extract of which is as below The Table Sl.
The appellant was given the benefit of the amended numberification as well.
Emphasis supplied This numberification was amended vide Notification No.
For our purpose we may start with certain benefits given by Notification No.
Notification No.
208 CUS dated 13.3.86, though the same as available under these numberifications was initially denied.
Finally came Notification No.
208 CUS dated 13.3.86.
Internal companybustion piston engines for locomotives and parts thereof excluding those which are interchangeable for use with motor vehicles other than those specified aga Sl.
Thereafter was issued Notification No.
84.07 a 84.08 b 84.09 c d e f g Internal companybustion piston engines for locomotives excluding these which are interchangeable for use with motor vehicles other than those specified in c above.
335/87 and this Court by its judgment dated September 18, 1987 took the view that the appellant was entitled to exemption on the manufacturing of the aforesaid goods.
153 CUS/86 dated 1.3.86 which came to be amended by Notification No.
What is left for our determination is regarding the case of the appellant that he was entitled to the benefit of the exemption visualised by the aforesaid numberification dated 1.3.86 as amended on 13.3.86.
153 CUS/86 on 1.3.86 which came to be amended by Notification No.
103 CUS/86 and the same held the field till 28.2.86.
As the appellant had number been granted benefit of exemption given by this numberification, he approached this Court m CA No.
L. Hansaria, J. The appeal out of which this review petition arises was disposed of on February 2, 1994.
The judgment of that date numbered in its paragraph 2 that the appellant had been given the benefit of exemption under Notification No.
