1997(03)LCX0080

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri S.L. Peeran, Member (J) and Shiben K. Dhar, Member (T)

VELCRO INDIA LTD.

Versus

COLLECTOR OF CUSTOMS, BOMBAY

Final Order No. C/666/97-B2, dated 19-3-1997 in Appeal No. C/2668/89-B2

CASE CITED

SPIC Ltd. v. Collector — 1996(10)LCX0137 Eq 1997 (089) ELT 0530 (Mad.)                                                     [Paras 2, 4]

Advocated By : None, for the Appellant.

 Shri K.K. Jha, SDR, for the Respondents.

[Order per : S.L. Peeran, Member (J)]. - This appeal arises from order-in-appeal dated 28-7-1989 passed by Collector (Appeals) Bombay. The appellants imported goods described in the Bill of Entry as “different spare parts for Dobby (Textile machinery)”. There is no dispute with regard to the classification of the item under chapter heading 84.83 of the Customs Tariff. However, the Appraising Group granted the benefit of Notification 68/87. Further benefit of notification under chapter heading 98.06 i.e. Notification 69/87-Cus. was rejected on the ground that the goods are of general nature and Note 7(d) of Chapter 98.06 excludes such items read with Notification No.132/87-Cus., which declared the chapter heading under which the goods of general nature would fall. Notification 132/87-Cus. has listed goods falling under chapter heading 84.83 and as a result by applying note 7(d) of the Chapter 98.06, the benefit under notification 69/87 has been rejected.

2. Ld. DR submits that the reasoning adopted by the ld. Collector has been examined in a similar case as in the case of M/s. SPIC Ltd. v. CC, Madras as reported in 1997 (089) ELT 530 and upholding the view in [view of clear] statutory provisions.

3. The appellants are not present and they have requested to decide the case on merits.

4. We have considered the submissions and have gone through the records. We agree with the reasoning adopted by the lower authorities and we also notice that this issue has been settled in the case of SPIC Ltd. as in the cited judgment. There is no dispute with regard to the classification of the item under heading 84.83 which has been declared as goods of general nature in terms of Notification 132/87-Cus. Note 7(d) of Chapter 98.06 clearly lays down that such goods which have been declared as of general nature by Notification would get excluded under chapter 98.

5. In view of the earlier judgment of the Tribunal and clear statutory provisions, we do not see any reason to interfere with the impugned order and the same is confirmed by rejecting the appeal.

Equivalent 1997 (92) ELT 517 (Tribunal)