ORDER
R.K. Abichandani, J. (President)
1. Heard both sides. It appears from the impugned order of the Commissioner that while observing various items of plant and machinery falling under Chapter 72 are not covered within the ambit of Rule 57AA(a)(ii) and that the appellants have not mentioned the exact use or place where these products were used, the Commissioner has overlooked the reply to the show cause notice given by the appellant on November 1, 2002 in which the appellants stated that parts and components of the machine mentioned therein were used in the machines which fell under Chapter Heading 84. Prima facie even if the part itself does not fall under Chapter 84 but is used as a component, spare or accessory of the goods falling under that chapter, it would nonetheless come within the definition of capital goods. In this view of the matter, the impugned order is stayed without any condition of pre-deposit. This application stands disposed of accordingly. The appeal will come up for final hearing in its due course.
(Dictated and pronounced in the open Court 13-2-2006)