2000 (8) TMI 759 - AT - Customs

Summary

Issues:
Whether loaded Printed Circuit Boards imported are covered by Import & Export Policy 1985-88 Appendix 6, list 8, Part V under Open General Licence (OGL).

Analysis:
The case involved four appeals by M/s. Atari (India) Electronics regarding the importation of loaded Printed Circuit Boards. The common issue was whether these boards were covered by Import & Export Policy 1985-88 Appendix 6, list 8, Part V under OGL. The Deputy Collector's orders confiscated the goods due to non-compliance with import licensing requirements.

On appeal, the Collector (Appeals) upheld the confiscation, stating that the imported goods were sub-assemblies covered by specific entries in the policy. The Appellants argued that the goods fell under Appendix 6, regardless of being populated or unpopulated, as specific entries covered both types. They emphasized that the policy allowed import of populated PCBs under OGL.

The Appellants contended that Footnote No. 1 of Appendix 6 did not override specific entries allowing import of PCBs. They cited previous decisions and notifications to support their interpretation. They argued that any doubt should favor the assessee and redemption fine was unwarranted due to their belief in lawful importation.

The Respondent argued that the imported goods were sub-assemblies, not just PCBs, as confirmed by examination reports. They referred to policy provisions and the HSN Explanatory Notes to support their position. They highlighted that Appendix 3 Part A covered only certain types of PCBs, leaving room for other types not under OGL.

The Tribunal rejected the appeals, agreeing with the Collector (Appeals) that the imported goods were sub-assemblies, not just PCBs. They noted that the goods were ready for fitment and not mere PCBs. The Tribunal found that the specific entries did not cover loaded PCBs, requiring a license for importation. The decision in a previous case involving loaded PCBs was deemed inapplicable as it differed from the current scenario, leading to the rejection of all appeals.