2004 (4) TMI 100 - AT - Customs

Summary

Issues: Interpretation of import policy regarding sub-assemblies and assemblies of photocopies under Item No. 9009909010 in Chapter 90 of the Import Export Policy, 1999.

In the judgment delivered by the Appellate Tribunal CESTAT, New Delhi, the issue referred for consideration was whether sub-assemblies and assemblies of photocopies would fall under Item No. 9009909010 in Chapter 90 of the Import Export Policy, 1999, specifically reconditioned components of photocopiers. The appellants argued that there is no difference between components, parts, or sub-assemblies, and import of reconditioned components of photocopiers does not require a special license as per the Import-Export Policy for the relevant period. On the other hand, the Departmental Representative contended that the definition of 'component' under the Import Policy distinguishes parts and components from sub-assemblies. The definition of 'component' includes one of the parts of a sub-assembly of which a manufactured product is made up. The Departmental Representative also referred to various dictionary meanings of 'sub-assembly' to highlight that it refers to a structural assembly forming part of a larger assembly. Despite both sides presenting arguments and reviewing relevant provisions under ITC Classification, no specific restriction or prohibition regarding the import of sub-assemblies of reconditioned components of photocopiers was found.

The Tribunal concluded that since the Import Policy is silent on the restriction of importing sub-assemblies of photocopiers under a license, the view taken by the Commissioner on this issue was deemed unsustainable. Therefore, the case was remanded back to the Regular Bench for further consideration on the merits of the different contentions raised in the appeals. The matter was scheduled for a hearing before the Regular Bench on a specified date. The judgment emphasized the importance of the specific provisions and definitions under the Import Policy and ITC Classification in determining the classification and import requirements for sub-assemblies and assemblies of photocopies under the relevant Item in Chapter 90.