1987(07)LCX0101

BEFORE THE CEGAT, SPECIAL BENCH ‘B2’, NEW DELHI

S/Shri K.L. Rekhi, Member (T), U. Rao, Member (T) and G.P. Agarwal, Member (J)

BHARAT HEAVY ELECTRICALS LTD.

Versus

COLLECTOR OF CUSTOMS

Order No. 1172/87-B2, in Appeal No. CD(SB)(T) A. No. 1743/82-B2

Advocated By:  Shri P.K. Srivastava, Manager, for the Appellants.

Shri D.K. Saha, J.D.R., for the Respondent.

[Order per : K.L. Rekhi, Member (T)]. - On the appellants showing that the imported components, namely, auxiliary contact and release, were intended for use in initial assembly of Synchronous Condenser and on perusal of their end-use certificate forwarded with the revision application which showed that the said components had in-fact been so used, the learned representative of the department had no objection to the claim of the appellants being allowed in terms of Exemption Notification No. 182/78-Customs, dated 16-9-1978. There was no dispute between the parties today that the end product, namely, Synchronous Condenser of the type assembled by the appellants fell under Heading 85.01 of the Customs Tariff Act, 1975. The dictionary meaning placed before us by the appellants showed that Synchronous Condenser were Synchronous Motors and they were not ordinary capacitors.

2. We allow the appeal and order that consequential refund shall be granted to the appellants.

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Equivalent 1989 (41) ELT 556 (Tribunal)