9911796707
TMI Blog2003 (2) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the appellant are engaged, inter alia, in the trading of reconditioned components of photo copiers; that they had imported a consignment of reconditioned components of photo copiers and filed Bill of Entry No. 102458 dated 11-10-99; that the consignment consisted of 89 chasis mounted with some components and 1185 pieces of other components of the photo copying machines; that the Joint Commissioner, under Order dated 26-11-1999, held that 68 chasis were to be classified as photocopiers and ordered their confiscation with option to redeem the same on payment of fine and imposed penalty; that the Tribunal remanded the matter to the Adjudicating Authority vide Final Order No. 710-11/2000-A, dated 14-7-2000 for re-determination of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned goods ; that Dr. has also mentioned in his report that most of the populated circuit boards were non-existent in all the units; that besides this, the main frames were not fitted with many other components such as drum unit, toner unit, cleaning unit, Corona, front cover, top cover, side cover, flap, miscellaneous plastic parts, fans, top glass, press punch parts and hardware, fixing unit, waste toner container, delivery unit, trolly for PIC, M/s. etc.; that Dr. Subramaniam s view that missing parts which can be manufactured in India are not to be considered as important for the purpose of essential characters of photo copying machine is fallacious. He also referred to letter dated 13-5-2001 in which the Appellants had mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 876 (T) = 1999 (34) RLT 94 wherein the reconditioned mounted chasis imported by them constituted 90% the components of the Photo copier and even then the Tribunal held them to be components that in the present matter the components imported by them constitute less then 50%. 4. Countering the arguments, Shri D.N. Chaudhary, learned D.R., submitted that the impugned goods are main frames which are not components of photo copying machinery; that the impugned goods are reconditioned sub-assembly; that as per para 5.3 of Exim Policy, 1997-2002, the import of second hand goods is restricted; that import is permitted of only reconditioned components; that component as per para 3.12 of the policy means one of the parts of sub-assemblies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... main frames as reconditioned parts on the ground that main frames being set of assemblies of photocopier and containing various components fitted together were not parts in terms of para 3.16 of the EXIM Policy and applying Rule 2(a) these were to be classified as complete articles; The Additional Commissioner in the Adjudication Order has observed that as the experts opinions were contrary, the issue has to be decided based on technical interpretation as available in Para 5.3 of Revised EXIM Policy which restricts import of second hand goods. After referring to the definitions of component and Part in EXIM Policy, he reached the conclusion that main frames were almost complete units having essential characterstics of a complete photoco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm as a machine. The frame with the available fittings cannot be treated as the main frame. As observed earlier, the Department has discarded these opinions and proceeded to decide the matter based on the definition of component and part in EXIM Policy whereas the matter was remanded by the Tribunal for redetermining the nature of goods after obtaining experts opinion about the goods under import. 6. The Appellants have also contended that the impugned goods do not have the characteristics of complete photo copier machine as PCBs, power supply, functional panels etc. are not there and have placed reliance on a number of decisions including the decisions in their own matter as reported in 1999 (113) E.L.T. 876 (Tribunal) = 1999 (34) RLT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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