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Issues:
1. Classification of imported goods as Tape Deck Mechanism or Electronic Assembly under the Import Policy. 2. Interpretation of relevant entries in the Import Policy regarding permissible imports under OGL. Analysis: The case involved a dispute regarding the classification of imported goods by M/s. Polestar Electronics Pvt. Ltd. The Collector of Customs objected to the clearance of 100 pieces of Tape Deck Mechanism imported by the company under OGL, claiming that the goods contained electronic components and should be classified as an Electronic Assembly under Entry 610 of Appendix 3 Part-A of the Import Policy 1985-88. The Collector ordered confiscation but allowed redemption on payment of a fine of Rs. 80,000. The company appealed against this decision, arguing that the goods should be classified as Tape Deck Mechanism under Item 565(21) of Appendix 6, List 8, Part-I of the Policy. The company contended that the presence of electronic components did not change the nature of the goods and that they were covered under OGL. The appellant's representative emphasized the distinction between electronic circuitry and printed circuit boards (P.C. Boards) and argued that the goods should not be considered an electronic assembly. The Tribunal examined the relevant entries in the Import Policy to determine the classification of the imported goods. It noted that Tape Deck Mechanism was considered an electronic item permissible for import under OGL unless covered by items in Appendix 3 Part-A. The Tribunal compared the entries of Item 565 and Items 609 and 610 of Appendix 3 Part-A to clarify the permissible imports under OGL. It highlighted the exclusion of certain electronic items from OGL under Item 610, as amended by Public Notice No. 102, dated 6-6-1986. The Tribunal emphasized that the nature of the goods as assemblies, sub-assemblies, or combination thereof consisting of electronic items determined their eligibility for import under OGL. The Tribunal found discrepancies in the Collector's assessment, noting that the Collector did not establish that the goods were not Tape Deck Mechanism based on expert analysis or supporting evidence. It criticized the Collector for not differentiating between electronic components and the essential components of a Tape Deck Mechanism. The Tribunal concluded that further examination and evidence were necessary to determine the correct classification of the goods. Consequently, the Tribunal allowed the appeal, set aside the Collector's order, and remanded the matter for fresh consideration, permitting the parties to present additional evidence for a more informed decision.
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