9911796707
TMI Blog1997 (9) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as in force on 4-9-1986 - the date of the bill of entry. The appellants imported the above goods and declared their classification under sub-heading 8517.40 of the Customs Tariff. The goods were assessed on the basis of the declared classification and the declared assessable value. The customs duty assessed was paid on 6-9-1986 and the goods were cleared out of customs charge. Under their application dated 28-11-1986, the appellants filed a refund claim with the Asstt. Collector of Customs, Refund Section, Indira Gandhi International Air Port, New Delhi. The ground taken for the refund was that the goods under import were complete system capable of working independently and was not a part. Under said Notification No. 172/77-Cus., the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit is not found admissible to the music on hold or the billing system. He referred to the relevant exemption notification and the tariff entry and pleaded that the telephone exchange imported by them being one complete item, the benefit of the notification should not be denied only on the ground that it contained electronic items. 4. In reply, Shri A.K. Agarwal, SDR, stated that the appellants were engaged in the manufacture of electronic private automatic branch exchange. The goods imported were electronic items and the benefit of Notification No. 172/77-Cus. was not available to electronic items. The bill of entry did not indicate the benefit of this notification. The goods were cleared out of customs charge without the benefit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electronic system. 6. As there is no dispute that the goods imported contained electronic components, and that even the main item i.e. JISTEL was also electronic, we do not find any ground to interfere with the view already taken by the Collector of Customs (Appeals), in the matter. 7. It is also seen from the approval of the Department of Electronics that the loaded PCBs were integral part of the goods imported. In the annexure to letter No. 14(12)/84-C C, dated 11-4-1986 it had been provided that during the CKD phase of manufacture only, the import of the specific loaded PCBs was allowed. The material imported was JISTEL 95 and the details of the loaded PCBs is contained in the annexure at page 29 of the paper book. 8. As the parts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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