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Issues involved:
Interpretation of the terms 'components' and 'parts' as per Import Export Policy for the relevant period. Analysis: The judgment by the Appellate Tribunal CESTAT, New Delhi highlighted a conflict in views expressed in two previous decisions of the Tribunal regarding the interpretation of the terms 'components' and 'parts' as defined in the Import Export Policy. The decision in Bhagwan Electro Photocopiers v. CC and JVM Cargo v. CC, New Delhi presented differing perspectives on the distinction between 'components/parts' and sub-assemblies. The Tribunal in Bhagwan Electro Photocopiers emphasized that the definitions of 'components' and 'sub-assemblies' are not mutually exclusive under Para 7(10) of the Import and Export Policy. However, the Tribunal expressed a disagreement with this view, stating that they were unable to follow the interpretation provided in the Bhagwan Electro Photocopiers case. The Tribunal, recognizing the need for clarity on the issue, decided to refer the matter to a Larger Bench for consideration. The specific issue referred for consideration was whether sub-assemblies and assemblies of photocopiers would fall under Item No. 9009909010 in Chapter 90 of the Import Export Policy, 1999, which pertains to reconditioned components of photocopiers. The appeals related to this issue were scheduled for further proceedings on a specified date to allow for a comprehensive examination of the matter by the Larger Bench. The decision to refer the issue for consideration by a Larger Bench indicates the significance and complexity of the interpretation of the terms 'components' and 'parts' within the Import Export Policy framework, necessitating a more detailed analysis and clarification by the Tribunal.
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