9911796707
|
Home
Issues:
Eligibility of goods for exemption under Notification No. 62/88-Cus., dated 1-3-1988 based on the description provided in the Bill of Entry and subsequent documentation. Detailed Analysis: The appeal before the Appellate Tribunal CEGAT, New Delhi pertained to the eligibility of goods imported by M/s. Indian Communications Network Ltd. for the benefit of exemption under Notification No. 62/88-Cus., dated 1-3-1988. The goods in question were components for an electronic typewriter, specifically described as "DC Micro Motor" in the Bill of Entry, classified under sub-heading No. 8501.10 of the Customs Tariff. Initially, the importers claimed the benefit of exemption under Notification No. 172/77-Cus., dated 8-8-1977, but later contended that the goods were covered by the newer Notification No. 62/88-Cus. The Asstt. Collector of Customs rejected this claim, stating that the importers failed to substantiate the classification of the goods as per the newer notification. Upon appeal, the Collector of Customs (Appeals), New Delhi upheld the rejection, noting that the goods were not described accurately in the relevant documents during clearance, and the invoice lacked necessary specifications. The appellants' consultant argued that the goods were specified as "NH7-1289-000 DC Micro Motors" in an attached sheet to the invoice, but the Tribunal found that the voltage rating and output details were still missing from the invoice and clearance documents. The consultant also referred to a catalogue and test report, but the Tribunal found these references insufficient to establish the goods' eligibility for the exemption. The Tribunal further noted that there was no clear description of the goods in question in the drawing provided, which was partly in a language other than English. The consultant suggested examining samples of similar goods subsequently imported, but the Tribunal deemed this information irrelevant to the current case. Ultimately, after considering all facts and circumstances, the Tribunal concurred with the findings of the Collector of Customs (Appeals) and rejected the appeal, finding no merit in the appellant's arguments regarding the eligibility of the goods for the exemption under the newer notification. In conclusion, the Tribunal's decision was based on the lack of clear documentation and specifications regarding the imported goods at the time of clearance, as well as the insufficiency of evidence presented to support the claim for exemption under Notification No. 62/88-Cus., dated 1-3-1988.
|
