ORDER
Shiben K. Dhar, Member (T)
1. This revenue appeal is directed against order-in-appeal dated 19-7-1990 of Collector of Customs (Appeals). The respondents imported a consignment of Piston Rings for Refrigeration Compressor and cleared the same on payment of Customs duty at the rate of 100% + 40% CVD under Customs Tariff Heading 8414.90/8414.30. Subsequent to clearance of the impugned goods the respondents filed a refund claim claiming exemption of basic duty under Notification 153/86, dated 1-3-1986 and auxiliary duty under Notification 313/86, dated 13-5-1986. The claim was rejected on the ground that the condition specified under Notification in regard to specification under different tariff headings were not satisfied. Collector (Appeals) however, held that the goods have been specified by description in the notification. The fact that the heading or sub-heading under which gas compressors, of which the impugned goods are parts, are classifiable in question, is not material, since Notification No. 153/86 grants partial exemption to parts of “gas compressors other than of a kind for use in air-conditioning equipment”.
2. Arguing for the revenue, ld. DR submits that the exemption is only for parts of the goods specified in Column 3 at S. No. 7 of the table annexed to the notification and falling under Heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 specified in column 2 of the table to the Notification. Compressors other than of a kind used in refrigerating equipment are classified under Heading 8414.30. In these circumstances exemption is not available to such parts.
3. No one appeared on behalf of the appellants. They however desire the case be decided on merits.
4. We have heard ld. DR and perused the records of the case. S. No. 7 of the Notification No. 153/86, dated 1-3-1986 is extracted below :
“7. 8414.59 Exhaust fans and blowers of sweep not less than 65 cms; flame-
8414.60 proof fans and blowers air pumps; other air compressors and gas
8414.80 compressors other than of a kind for use in air-conditioning equipment”.
There is no doubt that it grants exemption to air compressors. The question however, is which type of air compressor is intended to be covered by this notification. Compressor of a kind for use in air-conditioning equipment, are specifically covered under Heading 8414.30. Heading 8414 in fact covers three type of compressors. Compressors of a kind used in refrigerating equipment (8414.30), Air compressors mounted on a wheeled chassis for towing (8414.40) and others (8414.80). The notification specifically mentions only 8414.80 i.e. “others”. In other words, all of the three types of air compressors classifiable under 8414, exemption is given to compressors other than those for use in air-conditioning equipment. The exemption notification in other words has specified only the compressors which are other than those for use in air-conditioning equipment. Other compressors and gas compressors, other than of a kind for use in air-conditioning equipment, would clearly fall under 8414.80 and this sub-heading which is mentioned in the notification. In view of this we do not find any scope for entertaining any doubt in regard to clear intention in the notification. The case of Jain Engineering Co. v. Collector of Customs, Bombay -1987 (32) E.L.T. 3 (S.C.) is distinguishable. In that case parts were specifically mentioned. Here what is specifically mentioned in type of compressor which is classifiable under sub-heading indicated in Col. 2 of the Table of the Notification and it is that compressor only which would get exemption and not other compressors mentioned under Heading 8414. Since the impugned goods admittedly fall under 8414.30 and this sub-heading is not specified in the notification, exemption of duty under Notification No. 153/86 would not be admissible.
5. In regard to auxiliary duty, the position is, however, different. Notification 313/86 under S. No. 11 exempts the goods specified in Col. 3 and classifiable under Chapter Heading 84. Under S. No. 11 of this notification goods classifiable under Heading 8414.90 are mentioned. Heading 8414.90 refers to parts. These parts are parts of the Heading 8414. In other words notification grants exemption for auxiliary duty to parts of air or other gas compressors. Exemption to parts is not given with reference to the type of compressors.
6. For the reasons mentioned hereinbefore, we hold that impugned goods are not entitled to exemption to basic duty but are eligible partial exemption to auxiliary duty under Notification 313/86. Accordingly we modify the order of Collector (Appeals) to the extent indicated above. Revenue appeal is accordingly disposed of in above terms.