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TMI Blog2006 (8) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-2002 which exempts parts, components and accessories of mobile handsets including cellular phones falling under Ch. Heading 852990.90 or any other chapter from duty if the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. These parts were imported under two different bill of entries but on examination it was found that when items covered under both bill of entries are combined together they form 12000 pcs. complete mobile phones in semi-knocked down condition. It further came to notice that the purchase order placed by the appellants with the supplier was for mobile phones in SKD condition and not individual parts. In terms of Rule 2(a) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 112(a) and/or (b) for which another show cause notice was issued. 3. These show cause notices were adjudicated by the Commissioner who confirmed the duty demanded, held goods liable for confiscation and imposed a penalty of Rs. 10,000/-. 4. The learned advocate for the appellants submits that in this case what was imported was parts and components of mobile phones and rules on interpretation do not apply for the purpose of extending the benefit of exemption notification and in this regard they cited Tribunal decision in the case of Wipro GE Medical Systems Ltd. v. Commr. of Customs, Bangalore, 1999 (106) E.L.T. 169 (Tribunal) in the context of CAT scan system imported in CKD/SKD condition wherein the import has been held to be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ramod Kumar however submits that the tribunal decision in the case of Sony India Ltd. and Wipro GE Medical Systems Ltd. were distinguishable as in those cases one or two parts were not imported and the process of assembly was of a complex nature whereas in the present case what was imported was a complete set of mobile phones and the process of manufacture was simple assembly. It was submitted that benefit of Notification S. No. 320 and Notification No. 21/2002 is available to only those parts which are classifiable under Chapter Heading 852990.90 and since in this case parts were classifiable under Chapter Heading 852520.17 the benefit of Notification cannot be extended. 6. We have considered the submissions. We find that what has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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