2006 (2) TMI 478

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..... for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. These appeals have been filed against the OIA No. 396/2003, dated 8-11-2003 passed the Commissioner of Customs (Appeals), Bangalore. 2. The appellants imported certain goods claimed to be Parts of Ultra Sound Scanner/CT Scanner. They requested for concessional rate of assessment vide Notification No. 17/2001-Cus., dated 21s .....

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..... mar, the learned Advocate appeared for the appellants and Shri Ganesh Havanur, the learned SDR for Revenue. 4. The learned Advocate pointed out that the appellants are actually manufacturers of Ultra Sound/CT Scanners. For the above purpose, they have Central Excise Licence. They have not imported all the parts of Ultrasound Scanners. In fact, probes, monitor assembly, keyboard assembly have not .....

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..... of the case carefully. The findings of the lower authorities are based on information supplied by the appellants in respect of previous imports. In our view, those letters are not at all relevant. The fact that the appellants had not imported probes, monitor assembly and keyboard assembly which are very essential parts of Ultrasound Scanner, has not been appreciated by the lower authorities. Sinc .....

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