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TMI Blog2002 (7) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants on the ground that the goods, in question, appeared to be in the form of components which are to be mounted on bare Printed Circuit Board (PCB), which had also been imported. The operation/process, involved is mere shouldering, thus, the imported components, along with PCBs appeared to make specific part of colour T.V. Further, all such parts taken together, appear to attain the essential characteristic of colour T.Vs. and are classifiable under Heading 85.28 of Customs Tariff. Show cause notice also proposed confiscation of goods and imposition of penalty. The adjudicating authority, after invoking the provisions of Rule 2(a) of Interpretative Rules, held that the goods, in question, are classifiable as colour T.V. The adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1987 (28) E.L.T. 545 (T). 5. Ld. D.R., appearing on behalf of the revenue, reiterates the findings of the lower authorities and relied upon the decision of the Tribunal in the case of Universal Commercial Corporation v. C.C. reported in 1994 (69) E.L.T. 150 (T) to submit that the Tribunal held that parts of air-conditioning machines are to be classified as air-conditioning machines. 6. Heard both sides. 7.1 In this case, the issue is whether parts, imported by the appellants, after invoking the provisions of Rule 2(a) of General Rules of Interpretation, can be treated as colour T.Vs. The admitted facts of the case are that the appellants only imported certain parts and the parts like picture tubes, plastic cabinets, sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of this rule were applied to determine whether the incomplete or unfinished product imported will have to be classified under the heading under which the completed product would fall. Naturally, in applying the rule the conditions set forth in rule 2(a) were taken into consideration in order to decide whether the said conditions were fulfilled in terms of rule 2(a). In order to classify the incomplete or unfinished product under the heading relevant to the complete product the condition to be fulfilled would be that as imported the incomplete or unfinished articles should have the essential character of the complete article. In page 2 of Vol. 1 of CCCN Explanatory notes it has been mentioned with reference to the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d above. But we feel that the test of essential character as mentioned in the CCCN under rule 3(b) would also be very relevant in construing the said words in rule 2(a) also. It, therefore, appears that in order to apply the provisions of rule 2(a) it has to be seen (1) whether the imported product had attained the approximate shape or outline of the finished article; (2) whether the said imported article can only be used for completion into the finished article and (3) these would have to be determined with reference to the nature of the material, its bulk, quantity, weight or value. This very enumeration would therefore establish that no general principles can be laid down as to how and in what circumstances rule 2(a) could be press ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue remains covered in favour of the appellants under the order of the Calcutta High Court in the case of HCL. Therefore, the appeals have to succeed on this issue." 9. This view was followed by the Tribunal in another case i.e. New Century Impex v. C.C. reported in - 2002 (142) E.L.T. 701 (T) = 2002 (50) RLT 760. 10. In the present case, admitted facts are that picture tubes, plastic cabinets, speakers and some other parts were not imported by the appellants. A television is for electric transmission of visual scenes and images and the picture tube is specially designed for reproduction of T.V. images. We find that without the picture tubes, cabinets and speakers, the imported goods are not in a position to attain the essenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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