9911796707
TMI Blog1996 (5) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per : J.H. Joglekar, Member (T)]. - This appeal arises out of the order of the Collector (Appeals) dated 29-1-1985. The short facts of the case are that the appellants imported printed circuit boards against an additional licence valid for import of goods falling in Appendix 5 and Appendix 7 of AM, 1984 Policy. The goods on examination were found to be populated/loade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Appendix 3A. He claimed that the licence produced by him was sufficient to cover the importation and therefore, the order leading to confiscation was wrong. 3. He claimed that they had claimed the benefit of Notification No. 232/83 for clearance of the goods which had not been granted. Referring to the quantum of fine, he claimed that they were not sellers of the item but were actual manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the licence covered goods listed under Appendices 5 and 7 only and was not valid for importation for items listed under Appendix 3A. He also argued that the licence was not transferable. Ld. DR claimed that the goods were covered by Appendix 2B. Ld. DR drew attention to Note No. 4 in Chapter 85 and claimed that the term "printed circuits" did not cover circuits combined with elements other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een populated circuit boards and sub-assemblies and has shown that entries in Appendix 3A would not cover the goods imported. On the other hand, the description under entry at S. No. 100 in Appendix 2B is very specific that is, populated/loaded/printed circuit boards. The entry which has a specific description is to be preferred over a general entry. On perusal of the entry, it is clear that at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the fine from Rs. 90,000 to Rs. 40,000/-. On the applicability of the Notification No. 232/83, we observe that the subject notification covers goods falling under Heading 8518/27 as it then existed. By virtue of Note 4 to Chapter 85 Populated Circuit Boards were excluded from the coverage of this tariff item. The plea for the benefit of the notification cannot be entertained. Subject to the mod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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