2007 (1) TMI 329

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..... This appeal is against an order passed by the Commissioner (Appeals) pursuant to a remand order of this Bench vide Order No. 291/98 dated 12-2-1998 in Appeal No. C/567/1996. The appellants had imported Satellite Receivers and Low Noise Blocks (LNB for short) without import licence. As these items were found to be in the Negative List of Imports and required specific licence for import, the orig .....

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..... arrived at this finding on the basis of the relevant invoices produced by the party. All these invoices were meticulously examined by the appellate authority and it was clearly found that neither Satellite Receiver nor any LNB imported by the appellants was cleared by them as part of complete DRS. All the relevant invoices were in the nature of sale of the goods as such. This finding has not been .....

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..... cture of DRS, which included the items imported by the appellants. This opinion was accepted by the appellants also inasmuch as, in the Grounds of Appeal, they have relied on this opinion. In order to establish that the imported items were used in the manufacture of DRS, the appellants should have indigenously procured the remaining items and manufactured DRS out of all the items and cleared this .....

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