T.E.L.C.O. Vs. Collector of Customs

.....on the observation that the said entry covered import of parts and assessories of machinery or mechanical appliances falling under heading no. 84.07 to 84.65 and that the impugned goods being air conditioners were classifiable under heading 84.12 of the cta 1975 and were complete machinery. in his order-in-appeal the collector upheld this order giving rise to the present appeal being filed before us.2. the appellants were not present although the notice has been served upon them. in the appeal memo, the plea was made that the appellants had been granted advance licence for the import of the impugned goods for fitment to the buses specifically meant for transportation. if the belief had been that, such goods were not covered under the customs notification, then such a licence would not have been given to them. it was further urged that wider meaning should be given to the term 'mechanical appliances' so as to cover the bus air conditioner. shri ali, ld. jdr represented the department. he referred to the entry occurring in the notification and said that the grounds on the strength of which the assistant collector rejected the benefit of the notification could not be faulted.3. we have carefully considered the submissions of the ld. dr and examined the relevant entry. the entry reads as under :125. parts and accessories of machinery, 84.01/02 to 84.60 and 84.65 mechanical appliances falling under the invoice and the bill of entry described the goods as "bus air conditioners". it is clear that the imported goods are complete machinery and do not fall in the description "parts and assessories".it is not possible to give a wider meaning to the description 'parts and assessories' so as to put the complete air conditioner therein. the benefit of the impugned notification was correctly denied to the appellants. we therefore, uphold the lower order and reject this appeal.