Baboo Lall Jain, J. - (1.) The question that arises in this application is as to the interpretation of a notification bearing No. 155/86-Cus., dated 1st March, 1986. The relevant portion thereof is set out hereunder : . "Exemption to parts imported for the purpose of setting up, for the assembly or manufacture of specified ankles falling under Chapter 84 or 85. In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 94/86 Customs and 95/86Customs both dated 17th February, 1986. The Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts required for the purpose of initial setting up, or for the assembly or manufacture, of any Article specified in Column (2) of the Table hereto annexed, when imported into India and proved to the satisfaction of the Assistant Collector of Customs, to be so required for such setting up, assembly or manufacture, from so much of that portion of the duty of customs leviable thereon which is specified in the corresponding entry in Column (3) of the said Table...."
(2.) The relevant portion of the Table under the said notification reads as hereunder : JUDGEMENT_10_ELT41_1989Html1.htm
(3.) Item 84.06 of the Chapter 84 of the said First Schedule which is relevant for the purpose of this application reads as hereunder : JUDGEMENT_10_ELT41_1989Html2.htm The petitioner imported the following goods : "STC 5 pieces Prime Mover Coppers RLHA-24 Steam Turbine - 237 KW and Hoffman Blower Model 791038 with Stainless (410) Impeller Type-Centrifugal and Spares (As per B/L).";