1997(04)LCX0119

Judges: Hon'ble Mr. Justice S.C. Sen 
Hon'ble Mr. Justice K.T. Thomas
Classification of Springs - Exemption

On 29-4-1997 the Supreme Court had dismissed the Civil Appeal No. 3107 of 1990 filed by Collector of Central Excise, New Delhi against the CEGAT Order No. C/1738/96-B, dated 26-12-1996 on the following matters:

Whether parts of general use, such as springs of all types, made of iron and steel (including alloys thereof) classifiable under Heading 73.20 of Customs Tariff Act, 1975 even though they may be specialised and identifiable parts of some machinery (like compressors falling under sub-heading 8414.90 ibid) or motor vehicles (falling under Heading 87.09 ibid); 
Whether exemption under Notification No. 111/86-Cus., which was confined to goods falling under sub-heading 8414.90, admissible for springs and parts of Heading 73.20.

Equivalent Collector v. Kirloskar Pneumatic Co. Ltd. - 1997 (94) ELT A135(S.C)