Judgement

DUTT, J. :- The only question that is involved in this appeal preferred under S. 130E, Customs Act, 1962, is whether the appellant is entitled to the benefit of the Notification No. 281-Cus/76, granting part exemption from payment of customs duty in respect of the rod bushes and camshaft bushes imported by the appellant.

2. Before we refer to the said Notification, we may notice the provisions of the Heading No. 84.06 and Heading No. 84.63 of the Customs Tariff Act, which are as follows :-

Heading No. Sub-heading No. and description of article Rate of duty Central Excise Tariff Item

(a) Standard

(b) Preferential areas