1990 (1) TMI 181

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..... manickam, Member (T)]. - The appeal is against the order of the Additional Collector of Customs relating to an importation of Aerosol Valves under OGL. The Additional Collector has confiscated the goods under Section 111(d) of the Customs Act with permission to redeem on payment of a fine of Rs. 30,000/- against which the appellants have preferred this appeal to the Tribunal. 2. In this ap .....

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..... and the major component is the Dip Tube , without which the Aerosol Valve is not complete. He has produced the I.S.I. Specifications for the Aerosol Valve and also excerpts from the Handbook of Aerosol Technology , Second Edition, alongwith a pamphlet on the manufacture of Aerosol products to explain the fact that the items imported were components of Aerosol Valves. 4. Shri R.M. Ramchandani, .....

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..... eveals that the package contains Aerosol Valves, parts, i.e. Washers, Nozzle and Valve Body. A sample of the imported items was also produced before the Bench, to explain that these are components. During the arguments, the Ld. Advocate explained the term component which is defined in the ITC Policy, as components means one of the parts as sub-assemblies or assemblies of which a manufactured prod .....

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..... ating authority has not provided any basis for coming to the conclusion that it is a complete Valve, other than the case records and examination of the sample. By saying that he has gone through the case records, no proper finding by way of document has been referred to maintain his contention, the I.S.I. specifications produced and the Hand-book on Aerosol Technology provide an insight as to what .....

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..... l should have been preferred by them. At this stage when the appeal is confined to the limited issues spelt out in the adjudication order, the department s representative cannot bring in other issues for consideration and plead for de novo consideration. On the basis of the order issued by the Additional Collector, the finding is that the consignment is not covered by Appendix-6, Item-I and hence .....

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