V.P. Gulati, Member (T)

1. This appeal was originally filed as revision application and on statutory transfer is being treated as if it were an appeal filed before this Tribunal. The appeal is against the order of the Appellate Collector of Customs. Bombay.

2. Brief facts of the case are that the appellants had imported one Oscillator Tube which failed in performance during the guarantee period and another tube was sent as replacement therefore by the suppliers. The appellant was called upon to pay duty in respect of this replacement tube. The tube was supplied at no charge basis by the suppliers for failure of the earlier tube during the guarantee period. The appellants' claim for benefit under Notification 80/70, dated 29-8-1970 was turned down by the lower authorities as the goods were not held to be the private personal property of the importers who are a public limited company. The appellant's plea is that the item imported cannot be termed as trade goods as they were not engaged in sale and purchase of Article imported and the Oscillator tube was required to be used as a component part of machinery used for manufacture of pipes and tubes by them. Learned Consultant for the