35/79 may number be extracted, which reads thus Exemption to parts of any article falling under Chapters 82, 84, 85, 86 and 87 and meant for initial set up or assembly of that article In exercise of the powers companyferred by Sub section 1 Section 25 of the Customs Act, 1962 52 of 1962 , and in supersession of the numberification of the Government of India in the Department of Revenue and Banking No.
350 Customs, dated the 2nd August, 1976, the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempt interest so to do, hereby exempt parts of any article falling under the Headings Nos.
90.14 1 Not elsewhere specified 40 2 Thermostats and humidistats 60 Emphasis added The assessee also paid an auxiliary duty at 5 in respect of the imports.
Subsequently, the assessee claimed a refund of the auxiliary duty paid on the ground that the item was chargeable to customs duty at 40 only, without the levy of the auxiliary duty of 5.
The assessee is a public sector companypany engaged in the manufacture of heavy electrical machinery.
35 Customs, dated the 15th February, 1979.
These pressure gauges were subjected to basic customs duty at the rate of 40 under item No.
of article rate of duty 90.24 Instruments and apparatus for measuring, checking or automatically companytrolling the flow, depth, pressure or other variables of liquids or gases or for automatically companytrolling temperature for example, pressure gauges, thermostats, level gauges, flow meters, heat automatic oven draught regulators , number being articles, falling within Heading No.
This claim for refund was rejected by the Assistant Collector and the Appellate Collector.
It imported various companysignments of pressure gauges from abroad for its hardware unit for use in the manufacture of steam turbines.
35/79 cus dated 15.2.79 read with numberification No.
This Claim was based on the terms of numberification No.
41/80 cus dated 25.3.80.
The Tribunal, therefore, allowed the assessees appeals.
90.24 of the schedule to the Customs Tariff Act, 1975, which reads as under Heading Sub heading No.
When the matter came up before the Tribunal, it was inclined to take a view against the assessee but, as there was an earlier decision of the Tribunal to the companytrary, decided to follow it and hold against the Department.
The department has preferred these appeals.
The relevant portion of numberification No.
The respondent in all these appeals is Bharat Heavy Electricals Limited hereinafter referred to as the assessee .
and description Standard No.
