2018 (4) TMI 305 - AT - Customs

Benefit of N/N. 21/2002 Cus - Transmission apparatus incorporating reception apparatus - Held that - There is no dispute that the goods imported and for which the Notification benefit has been claimed, are in the form of Populated PCBs and said to be parts of transmission apparatus incorporating the reception apparatus. Such goods are entitled to the concessional rate of Customs duty at 10% in terms of the Sl. No, 322 (B) of the N/N. 21/2002 - The fact that these Populated PCBs, along with the mechanical part can be subsequently assembled easily to form the complete equipment cannot be the reason for denying the benefit of Notification mentioned for Populated PCBs - appeal allowed - decided in favor of appellant.

Summary

Issues:
Eligibility of goods for benefit of Notification No. 21/2002 Cus.

Analysis:
The appeal was filed against Order-in-Appeal No. 46/2006, marking the second round of litigation before the Tribunal. In the first round, the Tribunal remanded the issue to the original adjudicating authority to re-decide only the eligibility of the appellant for the benefit of Notification No. 21/2002 Cus. The original authority denied the benefit, affirmed by the Commissioner (Appeals), leading to the present appeal. The dispute revolved around the eligibility of goods imported by the appellant under the mentioned Notification, granting a concessional rate of Customs duty for specific transmission apparatus. The appellant imported populated PCBs for Echo Canceller Card and Echo Canceller Shelf, claiming benefit only for the populated PCBs. The authorities considered the goods as a whole, forming the Echo Canceller Assembly, thereby denying the benefit for populated PCBs. The appellant argued that goods should be assessed in the form presented, asserting the populated PCBs' eligibility for the Notification.

After hearing both sides and reviewing the records, the Tribunal found merit in the appellant's argument. The goods imported, specifically the populated PCBs, were deemed parts of transmission apparatus incorporating reception apparatus, qualifying for the concessional rate of Customs duty under the Notification. The fact that the populated PCBs, along with mechanical parts, could be assembled into the complete equipment did not justify denying the Notification's benefit intended for populated PCBs. Consequently, the Tribunal set aside the impugned order and allowed the appeal, granting consequential relief to the appellant. The decision was made in open court on 07/12/2017.