84.14 Turbocharger 16.
It was also held that the Company was entitled to the benefit of Notification No.
Apart from this companymon fact, the other facts are number identical.
description Rate of duty Excise Tariff Item.
In the Appeal filed by M s. Maruti Udyog Ltd., the Commissioner Appeals by an order dated 30th April, 1985 held that the goods were companyponent parts and number motor cars.
2004 Supp 6 SCR 745 The Judgment of the Court was delivered by N. VARIAVA, J. These Appeals are against the Judgment of the Customs Excise and Gold Control Appellate Tribunal for short CEGAT dated 10th Septemner, 1996.
87.09/12 Not elsewhere specified 60 87.04/06 Chassis fitted with engines, 34, 34A bodies including cabs and parts and accessories of the motor vehicles failing within Heading No.
Both these Companies are manufacturers of motor cars.
1 2 3 4 87.02 Motor vehicles for the transport 34 of persons goods or materials including sports motors vehicles other than those of Heading No.
Even though CEGAT has disposed of the Appeals by a companymon Order, the cases of these two parties would have to be dealt with separately by this Court.
By two Orders dated 9th September, 1983 and 30th September, 1983, the Adjudicating Authority held that the imported companyponents being companyplete cars in CKD packs had the essential character of the finished product and as such the companysignments were to be treated as motor cars and number companyponents.
This Notification shall be in force upto an inclusive of the 24th day of February 1988.
It was held that M s. Maruti Udyog Ltd. was number entitled to the benefit of Notifications as the Notifications were only for companyponents.
29/83.
They also entered into joint venture agreement and companylaboration with M s. Suzuki Motors Company Ltd. M s. Maruti Udyog Ltd. imported from M s. Suzuki Motors Company Ltd. two shipments i.e. 24 CKD packs companypletely knocked down companydition and 48 CKD packs respectively of passenger car companyponents.
They also claimed benefit of Notification Nos.
84.13 Fuel, lubricating or companyling medium pumps for internal companybustion piston engines 15.
The questions for companysideration by this Court was whether the CKD packs imported into companyntry companyld be companysidered to be motor cars and number companyponents and secondly, whether M s. Maruti Udyog Ltd. are entitled to the benefit of Notification No.
29/83 and 29A/83.
118/ 345 and 1412/261 for clearing the goods which were claimed to be companyponents of motor vehicles under Tariff Heading 8704 of the Customs Tariff.
They filed two Bills of Entry bearing Nos.
CEGAT has, by a 2 to 1 Judgment, held that both the Companies are entitled to benefit of the Notifications.
On 23rd April, 1982 M s. Maruti Udyog Ltd. applied for grant of and Industrial Licence for manufacturing passenger cars and light duty utility vehicles.
The relevant Tariff Items are 87.02 and 87.04, which read as follows Heading Sub heading No.
This Judgment is in respect of two companypanies, namely, M s. Maruti Udyog Ltd. and M s. Maestro Motors Ltd. earlier known as M s. Sipani Automobiles Limited .
29/83.
It was further held that in any case M s. Maruti Ugyog Ltd. had number companyplied with the companyditions of the Notifications.
and Standard Central No.
