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3. At the instance of Collector (Appeals) the appellant had produced samples of assembled and split alternator with vacuum pump, and during examination of the samples it was found that vacuum pump portion was detachable component which was attached to generator with the help of its extended shaft. The appellants had contended before the Collector (Appeals) that apart from the shaft being common to both the alternator and vacuum pump, oilseals as well as bearings, housed inside SRE were also common to both. It was also contended that even though the generator could function without the vacuum pump attached to it, such operation would be contrary to the basic design for this model of Alternator, and as such, it became an integrated unit only after the vacuum portion was attached to it. The appellants had contended that the benefit of Notification No. 33/88-Cus. was extendable to the parts imported by the appellants. Collector (Appeals) had observed that he had examined the samples as well as printed catalogue for 3HA 15-40 alternator with vacuum pump. He had observed that literature itself shows that it was an alternator with vacuum pump, and according to the literature, alternator with vacuum pump was designed as a battery charging unit for light commercial vehicles, and the vacuum pump was attached with the alternator to produce vacuum, to assist braking system. There are two models of such pumps which are available to suit individual requirements. To accommodate the vacuum pump, the electrical terminations of the alternator have been re-located on the SRE bracket. He had further observed that while describing the vacuum pump, the literature mentioned that it was a unit mounted on to the SRE bracket. The rotor of the vacuum pump was driven by the alternator shaft. It has 4 slots to accommodate the vanes. By varying the volume enclosed between the two vanes, air flows from the suction to delivery. Engine oil is supplied to the pump, for lubrication at a specified pressure and flow rate, through the oil inlet connector and the resultant vacuum is piped to the slump of the vehicle braking system. He had observed that it was clear that the vacuum pump was provided as a back-up for the braking system and the literature also gave necessary technical data separately for alternator and vacuum pump. He had further observed that issue for determination was whether parts required for the manufacture of such vacuum pump could be treated as parts required for the manufacture of alternators. He had observed that during the demonstrations of sample of alternator without the pump portion attached to it, it was evident that such alternator can be fitted into a vehicle and made functional. The vacuum pump when attached to such alternator in no way even remotely assisted in the functioning of the alternator. It was the extended shaft of the alternator which was used for driving the rotor of the vacuum pump. He was of the view that the pump portion was dependent on functioning of the generator/alternator and the alternator was in no way dependent on the functioning of the vacuum pump. With these observations the Collector (Appeals) had held that the parts required for the manufacture of vacuum pump were not eligible for concessional rate of duty in terms of Notification No. 33/88. He had further observed that specially designed bearings and oil-seals which were housed inside the alternator which were common to both vacuum pump as well as alternator were entitled to the benefit of Notification No. 33/88. Being aggrieved from the aforesaid order, the appellant has come in appeal before the Tribunal.

Collector (Appeals) had personally examined the assembled and split of alternator with vacuum pump on 4th October, 1990. Para Nos. 5 & 8 from the Collector (Appeals) order are reproduced below:-

"5. On request the appellant had produced samples of assembled and split of Alternator with vacuum pump on 4-10-1990. During examination of the samples, it was found that the vacuum pump portion is a detachable component which is attached to generator with the help of its extended shaft. It was explained by the representative that apart from the shaft being common to Both the alternator and vacuum pump, oil-seals as well as bearings, housed inside SRE are also common to both. They submitted that even though the generator can function without the vacuum pump attached to it, such operation would be contrary to the basic design for this model of Alternator. It becomes an integrated unit only after the Vacuum portion is also attached to it. They, therefore, submitted that the benefit of Notification No. 33/88 should be extended to parts imported by the appellants.