- (1.) This appeal is directed against the judgment dated 4/2/1991 passed by the Customs, Excise and Gold (Control) Appellate tribunal (hereinafter referred to as "the tribunal"). The respondent had imported consignment of "klingeinberg Involute and Helix Tester" Model PFS 600 with accessories/attachments. The said equipment included Electronic Pitch tester Attachment. The question for consideration is whether the concessional rate of customs duty on the basis of Notification No. 49/f. No. Bud (Cus) /78 dated 1/3/1978 can be held to be applicable in respect of the said Electronic Pitch Tester Attachment.
(2.) By Notification No. 49/f. No. Bud (Cus) /78 dated 1/3/1978 issued in exercise of the powers conferred by Ss. (1 of Section 25 of the Customs Act exemption had been granted in respect of goods specified in the table to the said notification and falling within Ch. 90 of the First Schedule to the Customs Tariff Act, 1975 when imported into India from so much of that portion of the duty of customs leviable thereon, as was in excess of 25% ad valorem. "gear Profile and Helix Tester" was mentioned at Serial No. 2 of the table.
(3.) The respondent claimed the benefit of the concessional rate of customs duty in respect of the entire equipment including the Electronicpitch Tester Attachment. The Assistant Collector of Customs held that benefit of the concessional duty could not be extended to the Electronic a Pitch Tester Attachment and was available only in respect of the main machine. The Collector of Customs (Appeals) , however, accepted the claim of the respondent and held that concessional rate of duty was also chargeable on the import of the Electronic Pitch Tester Attachment. The tribunal, by the impugned judgment, has affirmed the said view of the Collector (Appeals). Hence this appeal.;