1999 (6) TMI 126

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..... -Appeal No. 113/97, dated 30-5-1997 passed by Commissioner (Appeals), the appellants are aggrieved on the confiscation, fine and penalty imposed on the goods imported by them on two grounds :- (a) that since the goods constitute upto to about 90% of a Photocopying machine therefore they cannot be called components of Photocopying machine, and (b) that since these components are second hand goo .....

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..... es that these are reconditioned goods. Therefore, it was not correct for the department to hold that these are second-hand goods because reconditioned goods are obviously not absolutely fresh goods. There could be two logical sources for reconditioned goods - Firstly, they could be fresh goods but found defective and therefore reconditioned and secondly, they could be used goods which are recondit .....

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..... rted and hence the facts of this case are even on a stronger footing. 4. Learned Consultant submits that the Dictionary meaning of the word components as given in the Concise Oxford Dictionary is contributing to the composition of a whole . The Shorter Oxford Dictionary (1955 Edition) defines it as a constituent part or element. The conglomeration of components is also allowed to be imported .....

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..... he PCB is not imported. I have also perused the decision in the case of Bhagwan Electro Photocopiers (supra). I find that since the Populated Circuit Board has not been imported, the machine cannot perform any function as the PCB is the heart of the machine. Therefore what is imported is merely a set of components for a photocopying machine, and not the full machine by itself. I also find that the .....

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..... so totally otiose. It is well settled law that no provision of law could be interpreted in such a way that it makes another parallel provision of law otiose or redundant. Therefore, this interpretation is not legally correct. 7. In view of the aforesaid analysis and the findings above, I find that the goods imported are merely reconditioned components of photocopiers and would therefore be avail .....

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