9911796707
TMI Blog1997 (11) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Assistant Collector. 2. The facts of the case are that the appellants imported Plasma Deposition System and presented a Bill of Entry dated 5-12-1989 at Madras. The appellants claimed the benefit under Serial No. 76 of Notification No. 77/89-Cus. The appellants submitted that the power supply units were short shipped by the foreign suppliers and that they have now supplied this power supply unit without payment of duty and, therefore, requested that they may be given the benefit as it was a part of the Plasma Deposition System. The Assistant Collector held against them on the ground that as per Note 2(a) of Section Note XVI power supply unit is to be assessed separately as it was not imported alongwith the main equipment and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the system as is evident from the technical literature of the manufacturer. He submits that from the correspondence exchanged and the material brought on record clearly shows that the power supply unit was not supplied by the foreign supplier while supplying the goods. He refers to the Bill of Entry and submits that the weight of the power supply unit was 900 kgs whereas the weight of the other items was only 300 kgs. The ld. Counsel submits that it was the mistake on the part of the foreign suppliers who made it good by supplying the power supply unit without any cost. He submits that since the power supply unit is an integral part of the Plasma Deposition System and was not supplied with the original equipment, therefore, power supply uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weight of power supply unit was 900 kgs and the other unit was only 300 kgs then this fact should have been clearly brought out at the time of clearance of the goods and they should have brought it to the notice of the Examining Authority. In this view of the matter, the point of short supply is not proved by the appellants. In so far as assessment of the power supply unit imported separately is concerned, we note that the power supply unit is a specific item and can be imported as such. It was not specifically designed even if it is used as equipment for supply of power to the Plasma Deposition System, it will not merit classification as part of Plasma Deposition System if it is imported separately. 6. In this view of the matter, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
