9911796707
TMI Blog1999 (12) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... d Shri S.C. Sen, ld. advocate for the appellants and Shri J.M. Kenedy, ld. JDR for the Revenue. 3. The Additional Commissioner of Customs in his order has held as under :- I have also seen representative samples of the imported product. I have considered the submissions made by Shri Sen that this item is plastic coupling which comes under Heading 392690.03 of the ITC (HS) classification of Import Export Items 1992-1997. The catalogue of the supplier has also been produced. The catalogue is for different kinds of wiring accessories made of different plastic materials. Cable ties, are, therefore, clearly plastic goods and accessories. They have no other properties so as to make them qualify as couplings which have different meaning in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rthwhile to examine the meaning of coupler/couplings as defined in different dictionaries of science and technology. The Academic Dictionary of Science and Technology defines coupler/ couplings as follows :- Coupler, (1) A device that unites two separate parts, specifically the parts of train that serves to join two railroad cars (Engineering). (i) A device normally made of capacities and inductors, designed to transfer a surge from a Generator to power equipments while limiting energy flow from the power equipment to the generator. Couplings- (i) A fitting usually having inside threads only, used to connect two pieces of pipes of hose. (ii) A device that joins two vehicles, particularly Rail-road cars. (iii) A device used to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as coupler/couplings in terms of definitions as given Supra. The goods are therefore rightly classifiable under Exim Code No. 3926900990 of ITC (HS) classification of Imports Exports as other articles of plastics for licencing requirements. From the impugned order, I find that samples of the goods were examined by the Adjudicating authority and after examination, the goods were classified under Exim Code No. 3926900990. The goods under the above Exim code are restricted items requiring specific licence for import and as the appellant failed to submit any such licence for clearance of the goods, confiscation of the same under Section 111(d) of Customs Act, 1962 for ITC violations were proper and legal . Observing above, the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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