9911796707
TMI Blog2000 (8) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... all these appeals are being disposed of by one common order. 2.1 Briefly stated the facts are that the Appellants imported loaded PCBs and claimed clearances under OGL. In separate four adjudication orders, the Deputy Collector, Customs held as under :- (i) Order dated 14-11-1985 - Loaded PCBs in form of Electronic sub-assemblies) are covered by Appendix 2 Part-B and Appendix 3 Part A of Import Export Policy. Hence Import Licence is required for their importation. The imported goods were confiscated with an option to redeem the same on payment of fine of Rs. 32,000/-. (ii) Order dated 25-4-1986 - Printed Circuit Boards as components of 20 Colour T.V. were found to be sub-assemblies consisting of both active and passive elements an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl. 565 (15) of List 8, Part I Appendix 6 which contains only PCBs and not PCBs loaded or stuffed with semi-conductor device. The Collector (Appeals) also mentioned that there is a specific entry of Populated/loaded/stuffed/printed circuit board appearing under 113 of Appendix 2 Part B in which case specific Import Licence is necessary. 3. Shri S.K. Bagaria, learned Advocate, mentioned, at the outset, that he is only pressing the appeal regarding requirement of licence for import of PCBs and not pressing any other points. He submitted that the Appellants are manufacturer of T.V. Sets; that import of impugned goods was lawfully allowable under Open General Licence (OGL) as per Appendix 6 List 8 Part I which covered Printed circuit boards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther submitted that Footnote No. 1 given at the end of Appendix 6 simply lays down a general provision and does not supersede or override the specific entries of Appendix 6 which specifically allows import of PCBs other than those in Appendix 3A under OGL; that such a specific entry is not superseded by Footnote No. 1 as otherwise it was not necessary to mention the words Other than in Appendix 3 Part A in entry in 565(15) of Appendix 6; that same is the position with reference to Para 80 (1) of the Import Policy. In support of his contention he refers to para 21 (f) of the Import Policy, which provides that any item in Appendices 2, 3, 5 or 8 with a specific or generic description will preclude the eligibility to its import under OGL e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-assemblies. In support of his contention, he referred to the findings of the Adjudicating Authority in Adjudication order dated 15.4.86 in which it was mentioned clearly that The goods were examined on original Bill of Entry and the goods imported were found to be sub-assemblies i.e. Printed Circuit Boards mounted with both active and passive elements of semi-conductor devices and fitted with other electrical and mechanical appliances/parts. The sub-assemblies of electronic equipment/appliances are included in Appendix 3 Part A against Sl. No. 610 of ITC Policy 1985-88. He produced a photocopy of Bill of Entry No. 31/86, dated 16-1-1986 for the import of the impugned goods in which the examination report clearly showed that PCBs were l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in sub-item (12) of Item 573 of Appendix 3 Part-A are also generic descriptions. The description Populated/loaded stuffed printed circuit boards occurring in Item 100 of Appendix 2 Part-B is a specific description in comparison to the description printed circuit boards occurring in sub-item (14) of Item 489 of Appendix 4 Part-A. By virtue of principle (c) of paragraph 242 an item with a specific description in Appendix 2 Part B or Appendix 3 Part-A or Appendix 4 Part-A will prevail over an item with a generic description in any of those appendices. The specific description in Appendix 2 Part-B will prevail over an item with a generic description in Appendix 4 Part-A. We are conscious of incongruity in the description given in item 489(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the fact that what was imported by the Appellants was sub-assemblies and not merely printed circuit board and in support of the contention he has referred to the findings contained in the Adjudication order dated 15-4-1986 as well as the examination report on one of the relevant bill of entry. We also found that in Collector (Appeals), in the impugned order, has clearly given his findings to the effect that The appellant has not disputed that the imported goods are actually printed circuit boards mounted with semi-conductor device and other element and fittings. The goods accordingly appear to be in the nature of kits, or assemblies ready for fitment and not just printed circuit board to be subsequently fitted with active and passive ele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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