1. These appeals are directed against an order made by the Customs, Excise and Gold (Control) Appellate, Tribunal in respect of certain goods which have been imported. The issue involved in these appeals is whether "optional accessories" can be treated as spare parts or components.
2. The Tribunal proceeded to consider the matter on the basis of the decision in Jindal Strips v. Collector of Customs, Bombay - 1997 (94) E.L.T. 234 and also adverted to Section 19 of the Customs Act and the Accessories (Conditions) Rules, 1963. It is not clear from the order of the Tribunal as to the nature of the goods with which they were dealing with and which of the provisions should apply and in what manner. Except making a sketchy reference to facts, there is no finding as such given by the Tribunal. In that view of the matter, we set aside the order made by the Tribunal and remit the matter to the Tribunal for fresh consideration in accordance with law. The appeals are allowed accordingly.