Customs, Excise and Gold Tribunal - Delhi
S.S. Appliances (P) Ltd. vs Collector Of Customs on 24 June, 1997
Equivalent citations: 1998(100)ELT429(TRI-DEL)
ORDER Shiben K. Dhar, Member (T)
1. This appeal is directed against Order No. 147/92, dated 13th March, 1992.
2. The appellant imported a consignment which they declared as parts of flow meter. These were held to be unfinished flow meters and, therefore, benefit of exemption under Notification No. 172/89 was denied to them. Since, however, pressing into service interpretation Rule 2(a) these were held to be a flow meters, for the purpose of classification, they were also adjudged to have contravened Import regulations.
3. The ld. Advocate submits that Rules of interpretation are applicable only to matters relating to classification and not exemption. In regard to ITC policy again these rules cannot be applied.
4. Ld. DR reiterates Departmental arguments.
5. We have heard both sides. We are not able to persuade ourselves that Rules of interpretation can be extended to interpret the provisions of a Notification. Rules of interpretation are intended only for interpretation of Schedule to the Customs Tariff Act. This position is made clear by this Tribunal through a series of decisions reported in 1997 (90) E.L.T. 36 in case of Khoday Brewing and Distilling Indus. Ltd. v. Collector of Customs, Madras & 1997 (91) E.L.T. 637 in case of Reflect Optics Pvt. Ltd. v. Collector of Customs, Bombay etc. It is claimed by the appellants that some vital parts are still required for making the goods complete flow meters and this cannot be considered as complete flow meters for the purpose of exemption notification. Since goods as described are only parts and not complete flow meters as such, this cannot be considered as flow meters for the purpose of exemption and have to the considered as parts only.
6. Similarly Rules of interpretation cannot be extended to interpret provisions of import policy. Our attention has been drawn to Exim Scrips placed in paper book from Page 40 onwards and Exim Scrips No. A017375 on the reverse, for instance, indicates parts of flow meter. Since parts of flow meters are covered under Exim Scrips confiscation of goods for ITC contravention was not justified.
7. For the reasons mentioned hereinbefore we, therefore, set aside the impugned order and allow the appeal.