ORDER
Harish Chander, Member (J)
1. M/s. Bharat Earth Movers have filed the above captioned appeals being aggrieved from the orders passed by the Collector of Customs (Appeals), Madras. Shri T.V. Ranganathan, Assistant Supervisor has appeared on behalf of the appellants and has stated that the appellants had imported tyres for Scrapers and the appellants are entitled to the benefit of Notification No. 35/79-Cus., dated 15th Feb. 1979, subsequently amended by Notification No. 129-Cus/80, dated 1st July, 80. He has stated that the appellants had duly complied with the terms of the notification. Shri L.C. Chakrabarty, the learned J.D.R. has pleaded that the plea which the appellants are taking now has not been taken earlier.
2. We have heard both the sides and have gone through the facts and circumstances of the case. The appellants had imported tyres for Scrapers as original equipment for their initial assembly. We had repeatedly held that the parts imported need not be specifically mentioned in the Notification and the Notification No. 129/80 dated 1st July, 80 is clarificatory to Notification No. 35/79 dated 15th Feb., 79. The appellants have filed a copy of the certificate from the DGTD and has also executed the Bond as prescribed in the Notification. Accordingly we set aside the impugned order and allow the three appeals. Revenue authorities are directed to give consequential effect to this order.