9911796707
TMI Blog2000 (8) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Appendix 3 Part A of the Import Policy. The Collector of Customs, Chennai after hearing the parties decided the matter of classification of power supply boards and also requirement of ITC licence for printer mechanisms of a width more than 40 columns (Platten width) by holding the power supply boards to be classified under heading 8504.40 and he allowed 2500 numbers of printer mechanisms free of duty against an advance licence and ordered payment of differential duty on 3000 numbers of printer mechanisms cleared on provisional assessments as he did not find any action liable under Sections 111(d) and 111(m) of the Customs Act. He also did not propose to take any action under Section 112 of the Customs Act. 2. Revenue has filed thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong for the following reasons :- These boards are specifically designed as part of DL 3400 Dot Matric Printer and are designed to supply power only to the printer. These are referred to in the documents as SKD parts of printer. Hence classification as parts of printers under heading 8473.30 would be appropriate and differential duty is payable. For import policy purposes also the goods were ordered to be treated as static converters falling under Appendix 3A of the Import Policy, 1990-93. As these are nothing but electronic sub-assemblies these will be correctly covered by Serial No. 16 of Appendix 2 Part B of the policy and hence specific licence is required. As the respondents do not have specific licence the goods are liable for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 8504.40 as arrived at by the ld. Collector under heading 8504.40. We do not find any infirmity in the findings arrived at by the Collector nor do we find any fresh material in the present appeal to change the classification as arrived at. (b) As regards the ITC licence requirement for printer mechanisms of a width more than 40 columns (platten width), we find that appendix 2B S. No. 176 reads as follows :- 176. Kits/ready to assemble sets, assemblies, sub-assemblies, modules, and combination thereof consisting of electronic items (excluding those individually mentioned elsewhere in the Policy) (underlining supplied) While the item No. 64A(ii) under Appendix 6-List-8 Part I reads as follows :- (ii) Printer Mechanism below 40 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the order impugned before us, we do not find any finding of the Collector on this aspect or a reference to it and therefore we cannot consider that aspect at this stage. 8. Since an import licence is required and the respondent importer s Advocate is making a strong plea that a licence was produced and there is no finding about such an act, we are not able to determine the margin of profit with subject imports for the purposes of determining the fine and penalty in this case, we would uphold the ground taken in the appeal as regards invocation of section 111(d) and would remand the case to the appropriate authorities to redetermine the fine and penalty if any subject to considering the submissions of the respondents importers and the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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