Summarize the following court judgment. Civil Appeal No. 335 of 1987. From the order dated l0.12.1986 of the Customs Excise and Gold Control Appellate Tribunal	 New Delhi in Appeal No. C/l080/ 86 B 2(OrderNo. 1284/86 B 2). S.K. Dholakia	 R.C. Bhatia	 P.C. Kapur and S.K. Beri for the Appellant. G. Ramaswamy	 Additional Solicitor General	 B. Parthasarthy and Mrs. section Suri for the Respondents. The judgement of the court was delivered by DUTT	 J. The only question that is involved in this appeal preferred under section 130E of the 	 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. 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 	 which are as follows: Heading Sub heading No. and Rate of duty Central No. description of article (a)Standard Excise (b)Preferen Tariff tial areas Item 84.06 International combustion (a)100% 29 piston engines. 84.63 Transmission shafts	 (a) 60% cranks	 bearing housings	 plan shaft bearings	 gears and gearing (including friction gears and gear boxes and other variable speed gears)	 flywheels	 pulleys and pulley blocks	 clutches and shaft couplings. 223 The said Notification No. 281 Cus dated 2.8 1976	 as amended A from time to time	 reads as follows: "Notfn. No. 281.Cus. The articles specified in column(2) of the Table hereto annexed and falling under Heading No. 84.06 are exempt from so much of that portion of the duty of Customs leviable thereon which is specified in the First Schedule to the 	 as is in excess of the rate specified in the corresponding entry in column (3) of the said Table. THE TABLE Description of article Rate of duty (2) (3) Stationary or industrial internal combus 40 percent. tion piston engines and parts thereof ad valorem. excluding those which are inter changeable for use with motor vehicle other than those specified against section No 2 International combustion piston engines 40 per cent. for industrial and agricultural tractors ad valorem. and power tillers and parts thereof excluding those which are inter changeable for use with other motor vehicles Marine engines and parts thereof excluding 40 per cent. those which are inter changeable for use ad valorem. with motor vehicles other than those specified against Sl. No. 2. International combustion piston engines 3 per cent. designed for use in aeroplanes and parts ad valorem of such engines. International combustion piston engines 40 per cent. for locomotives and parts thereof excluding ad valorem. those which are inter changeable for use with motor vehicles other than those specified against Sl. No. 2. " 224 The Assistant Collector and the Collector of Customs (Judicial) overruled the contention of the appellant that the appellant was entitled to the benefit of exemption under the Notification No. 281Cus/76. The Customs	 Excise and Gold (Control) Appellant Tribunal	 hereinafter referred to as 'the Appellate Tribunal '	 dismissed the appeal of the appellant and affirmed the orders of the Customs authorities. According to the Appellate Tribunal	 the bushings and the bearings are the same and as the bearings come under the Heading No. 84.63 and not under Heading No. 84.06	 they are not entitled to the benefit of exemption under the said Notification. Hence this appeal under section 130 E of the . The Notification grants exemption in part from payment of the Customs duty in respect of articles specified in column (2) of the Table and falling under Heading No. 84.06. Heading No. 84.06 refers to 'internal combustion piston engines ' Paragraph 2 of column (2) of the Table annexed to the Notification	 which is relevant for our purpose	 not only refers to internal combustion piston engines	 but also to 'parts thereof '. Heading No. 84.06 does not	 however	 contain or refer to the Parts of internal combustion piston engines It is submitted by the learned Additional Solicitor General that as Heading No. 84.06 does not refer to the parts of internal combustion piston engines	 the appellant is not entitled to claim any exemption for the bushes	 even if they are parts of such engines. Secondly	 it is contended by him that even assuming that Heading No. 84.06 also contemplates parts of the engine	 such parts must be all the parts of the engine and not a few parts thereof In other words	 his contention is that Heading No. 84.06 will apply when an internal combustion piston engine in imported in a knocked down condition. Lastly	 it is contended that bushes and bearings are the same and indentical articles as held by the Appellate Tribunal and	 as bearings have been provided for under Heading No. 84.63	 the question of any exemption under the Notification does not arise. It is also submitted by the learned Additional Solicitor General that even assuming that the bushes and bearings are not identical articles but they are distinct and separate	 yet there is no material for holding that the bushes	 which have been imported by the appellant	 are parts of the engines referred to in Heading No. 84.06. The Notification provides that the articles specified in column (2) of the Table and falling under Heading No. 84.06 are exempt from payment of a certain portion of the customs duty. Paragraph 2 of 225 column (2) of the Table not only mentions internal combustion piston engines	 undoubtedly forming the only subject matter of Heading No. 84.06	 but it also mentions the 'parts thereof '	 that is to say	 parts of such engines. Heading No. 84 06 does not refer to 'parts ' of such engines. Non mention of 'parts ' in Heading No. 84.06 has given rise to a controversy between the parties. It may be that the Notification has been inartistically drafted. It is	 however	 clear that the Notification not only intends to grant exemption to internal combustion piston engines	 but also to 'parts thereof '. When	 therefore	 the intention is clear and manifest	 it will be unreasonable to take a narrow view of the Notification and not to extend its benefit to the parts of the engines referred to in Heading No. 84.06. To accept the contention made on behalf of the respondents that as Heading No. 84 06 does not mention 'the parts '	 the Notification is inapplicable to the parts	 will be to amend the Notification	 which the court will not do. In our opinion	 therefore	 the Notification will apply to parts of the engines mentioned under Heading No. 84.06. We are unable to accept the contention of the respondents that 'the parts ' referred to in paragraph 2 of column (2) of the Table must be all the parts of the engines or engine in question and not a few parts thereof. Paragraph 2 of column (2) does not provide that it must be all the parts of the engine or engines. It simply provides 'parts thereof '. In the absence of any clear and unambiguous provision that exemption will be granted in respect of parts of the engines	 which must be all the parts constituting the engine or engines	 we are not inclined to restrict the scope of the Notification. Accordingly	 we hold that 'parts referred to in paragraph 2 of column (2) of the Table may be all the parts or any of some of the parts of the engine or engines in question. A mention of internal combustion piston engines under Heading No. 84.06 not only contemplates the engine or engines	 but also the parts thereof. So	 although the parts are not mentioned under Heading No. 84.06	 by necessary implication and in the context of the Notification	 it includes the parts of the engine. We are	 therefore	 of the view that parts of the engine or engines	 mentioned under Heading No. 84.06	 will get the benefit of exemption under the Notification. It has been held by the Appellate Tribunal and it is also the contention of the learned Additional Solicitor General that bushings and bearings are identical articles. It seems that the appellate Tribunal was influenced by the fact that the functions of the bushings and bearings are the same. It may be that two articles have the same functions but	 nonetheless	 they are distinct and separate. As the functions of 226 bushings are the same as that of the bearings	 sometimes bushings are also called bearings	 as pointed out by the Appellate Tribunal. But when these two articles are known in the market by two different names	 it is difficult to uphold the contention that they are same and identical	 even though they perform the same functions. We	 therefore	 do not agree with the finding of the Appellate Tribunal and the R Customs authorities that bushings and bearings are same and identical. In view of our finding that the Notification exempts also parts of the engines mentioned in paragraph 2 of column (2) of the Table	 in order to avail of the benefit of the exemption granted by the Notification	 it has to be proved that the parts in respect of which the exemption is claimed	 are parts of the internal combustion piston engine	 as mentioned under Heading No. 84.63. Some of such parts may have been included under Heading No. 84.63. In other words	 as soon as it is proved that the parts are of the engines	 mentioned in heading No. 84.06	 such parts will get the benefit of exemption as provided by the Notification	 irrespective of the fact that they or any or some of them have already been included under Heading No. 84.06 or under any other Heading. Therefore	 even if bushings are the same as bearings	 still they would come within the purview of the Notification	 provided they are parts of the engines mentioned under Heading No. 84.06. The contention of the Customs authorities that the article	 which is provided under another Heading other than Heading No. 84.06	 will not get the exemption as provided in the Notification	 is not readily understandable. When the Notification grants exemption to the parts of the engines	 as mentioned under Heading No. 84.06	 we find no reason to exclude any of such parts simply because it is included under another Heading. The intention of the Notification is clear enough to provide that the parts of the engines	 mentioned under Heading No. 84.06	 will get the exemption under the Notification and in the absence of any provision to the contrary	 we are unable to hold that the parts of the engines	 which are included under a Heading other than Heading No. 84.06	 are excluded from the benefit of the Notification. In the instant case	 there is no material or evidence nor is there any finding of the Appellate Tribunal or the Customs authorities that the bushes	 which have been imported by the appellant	 are parts of internal combustion piston engines falling under Heading No. 84.06. In the circumstances	 it is necessary that the Customs authorities should embark upon the question and decide whether the bushes	 imported by the appellant	 are really parts of such engines. 227 For the reasons aforesaid	 we set aside the order of the Appellate A Tribunal and of the Customs authorities and send the case back to the Collector of Customs with a direction to decide	 after giving an opportunity to the appellant	 whether the bushes imported by the appellant are parts of the internal combustion piston engines	 as mentioned under Heading No. 84.06. The appeal is allowed	 but in view of the facts and circumstances of the case	 there will be no order as to costs. P.S.S. Appeal allowed.

Heading No. 84.06 of the prescribed 100% duty on internal combustion piston engines	 while Heading No. 84.63 laid down 60% duty on transmission shafts	 cranks	 bearing housings	 plan shaft bearing etc. The Notification No. 281 Cus/76 dated 2nd August	 1976 as amended from time to time exempted the articles specified in column (2) of the table thereto and falling under Heading No. 84.06 from payment of duty in excess of 40% ad valorem. Internal combustion piston engines and parts thereof were one such article. The appellant sought part exemption from payment of customs duty in respect of rod bushes and camshaft bushes	 imported by it	 in terms of the Notification. The Assistant Collector and the Collector of Customs (Judicial) found that he was not entitled to the benefit of exemption under the said Notification. The Appellate Tribunal affirmed the orders of the Customs authorities being of the view that the bushes and bearings were the same and as the bearings come under the Heading No. 84.63 and not under Heading No. 84.06	 they were not entitled to the benefit of exemption. In this appeal under section 130E of the it was contended for the respondent that as Heading No. 84.06 does not refer to the parts of internal combustion piston engines	 the appellant was not entitled to claim any exemption for the bushes	 even if they were parts of such engines	 that even assuming that Heading No. 84.06 also contemplates parts of the engine	 such parts must be all the parts of the engine and not a few parts thereof	 and that bushes and bearings were the same and identical articles as held by the Appellate Tribunal and	 as bearings have been provided for under Heading No. 84.63	 the question of any exemption under the Notification did not arise	 that there is no material for holding that the bushes	 which have been imported by the 221 appellant	 were parts of the engines referred to in Heading No. 84.06. Allowing the appeal	 ^ HELD: 1.1 The Notification No. 281/Cus/76 dated August 2	 1976	 as amended from time to time will apply to parts of the internal combustion piston engines mentioned under Heading No. 84.06. [225G] 1.2 Paragraph 2 of column (2) does not provide that it must be all the parts of the engine or engines. It simply provides 'parts thereof '. Such parts may be all the parts or any or some of the parts of the engine or engines in question. Although the parts are not mentioned under Heading No. 84.06	 by necessary implicated and in the context of the Notification	 it includes the parts of the engine. [225D F] 2. Bushes and bearings are not same and identical. As the functions of bushes are the same as that of the bearings sometimes bushes are also called bearings. These two articles are distinct and separate. They are known in the market by two different names. [226A B] 3.1 In order to avail of the benefit of the exemption granted by the Notification	 it has to be proved that the parts in respect of which the exemption is claimed	 are parts of the internal combustion piston engine mentioned in Heading No. 84.06. As soon as that is proved such parts will get the benefit irrespective of the fact that they or any or some of them have already been included under Heading No. 84.063 or under any other heading. [226C D] 3.2 The intention of the Notification is clear enough to provide that the parts of the engines	 mentioned under Heading No. 84.06	 will get the exemption under the Notification. Therefore	 even if bushes are same as bearings	 still they would come within the purview of the Notification	 provided they are parts of the engines mentioned under Heading No. 84.06.[226F] 3.3 In the instant case	 there is no material or evidence nor is there any finding of the Appellate Tribunal or the Customs authorities that the bushes	 which have been imported by the appellant are parts of internal combustion piston engines falling under Heading No. 84.06. The case is	 therefore	 sent back to the Collector of Customs to decide	 after giving an opportunity to the appellant	 whether the bushes imported by the appellant are really parts of the internal combustion piston engines	 as mentioned under Heading No. 84.06. [226G; 227A B]