ORDER
G.A. Brahma Deva, Member (J)
1. This is an appeal filed by the assessee against the impugned order dated 12-9-1985 passed by the Collector (Appeals) Customs House, Madras. The appellants have imported Leather Shaving Blades for use in Hydraulic Leather Shaving Machines and claimed Notification 42/78 as amended by 214/78. The Asstt. Collector has held that this notification applies only to complete Hydraulic Leather Shaving Machine and not to the blades used in the said machine. This view was approved by the Collector (Appeals) holding that only Hydraulic Shaving Machines have been mentioned in the Notification and not part thereof and accordingly the concession cannot be extended to the blades in question. The matter has come up for final hearing. None appeared for the appellants. However, there was a request from them for an adjournment on the ground that they have to locate the papers since the appeal filed against the order passed by the Collector was more than 10 years ago. Shri K.K. Jha, Id. SDR submitted that the amount involved in this case is only Rs. 7,681.37 and fairly submitted that the issue involved in this case has already been covered by the decision of the High Court of Bombay in the case of Vishal Electronics Put. Ltd. v. Union of India reported in 1993 (68) E.L.T. 557.
2. We have considered the submissions and perused the records. It was the contention of the party that there is nothing in the Notification 42/78 as-amended which says that the exemption, will not apply to shaving blades used in Hydraulic Shaving Machines. By virtue of wording in the entry in the Customs Tariff against Heading 82.06, namely “the rate applicable to the machine or mechanical appliance with which the knife or the cutting blade is designed to be used”, the duty chargeable on the complete Hydraulic Shaving Machines in terms of Customs Notification 42/78 only should be levied on the blades. It is clear from the notification that concessional rate of duty as provided in the Notification 42/78 is applicable to Hydraulic Leather Shaving Machine. In the case referred to above by the Id. [Departmental]. Representative, Bombay High Court has accepted the contention on behalf of the assessee that once the rate of duty payable under Items falling under Tariff Item No. 90.02 is to be determined with reference to the rate applicable to goods falling under Tariff Item No. 85.15, then the exemption notification published by Govt. of India in respect of goods covered under Tariff Item No. 85.15 is equally applicable to goods falling under Tariff Item 90.02. It was clearly held that exemption, if any to the goods of that different heading is also to be taken into account while determining the rate of duty for former goods. Since the rate of duty for blades is the same as duty leviable on the machines on which the blades are to be used and this being a part of the Hydraulic Leather Shaving Machine, we do not find any justification in denying the benefit in terms of Notification No. 42/78. In the circumstances, following the ratio of the aforesaid decision, we set aside the impugned order and accordingly the appeal is allowed.
3. The operative portion of this order was already pronounced in open court on conclusion of the hearing on 8-9-1995.