9911796707
TMI Blog2002 (5) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... tem as claimed by the Appellants. 2. Shri S.P. Sharma, learned Advocate submitted that the Appellants before coming to India, had placed an order from Canada with M/s. AEI Advance Technology Industry, Hong Kong for supply of various component parts of the Burglar Alarm system which are freely importable under OGL; that the Appellants were also informed by the Indian High Commission in Canada and the Licensing Authority in Delhi that parts of the Burglar Alarm system are importable under OGL and no import licence is required for the same; that accordingly, they imported the consignment of the component parts of Burglar Alarm system in August, 1998; that they had imported blankey for spare purpose; MC - 01 Magnetic Contact, and Passive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this itself goes to prove that what they have imported was not complete burglar alarm system. He also mentioned that at the time of import, they had submitted a fax message dated 9-9-98 from the supplier wherein it was clearly stated that the consignment was of parts of complete burglar alarm system. 3. Learned Advocate relied upon the decision of the Tribunal in the case of Auto Alarm Industries v. Collector of Customs, Bombay - 1994 (73) E.L.T. 204 wherein it was held that the component parts of automatic fire detector system is not complete instrument; that the Tribunal has held therein that "when the literature produced in relation to the specific unit meant to show that they are no more than the sensor, the reasoning adopte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed as Burglar Alarm system classifiable under sub-heading 8535.10. Finally, he submitted that the letter dated 28-12-98 of the supplier was given by them after more than four months of the import and moreover the letter itself mentioned that this model consists of four basic parts; that in Bill of Entry also description of goods was given as Alarm and accessories and not as components of alarm system. He also relied upon the decision in the case of Universal Commercial Corpn. v. Collector of Customs, Delhi - 1994 (69) E.L.T. 150 (T) wherein condensing units were held to be incomplete Air-conditioning machines falling under sub-heading 8415.10 and the Tribunal observed that both from the point of view of common parlance, they may be incompl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y components/parts of the alarm system. Further, Rule 2(a) of the Interpretative Rules clearly provides that any reference in a Heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. Rule 2(a) of the Interpretative Rules has rightly been invoked in the present matter as the goods in question have the essential character of complete alarm system. The ratio of the decision in the case of Auto Alarm Industries, supra, is not applicable since in that matter, it was apparent from the literature produced that the impugned goods acted merely as smoke detector and there was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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