9911796707
TMI Blog2012 (11) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of dispute, cannot be interpreted on the basis of the wordings of the entry as the same stood w.e.f. 7-5-2010 - requirement of pre-deposit waived - C/399/2011 - C/S/11/2012-Cus.(PB) - Dated:- 8-12-2011 - Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri R. Madhav Rao, Advocate, for the Appellant. Shri Amrish Jain, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The facts leading to this appeal and stay application are, in brief, as under. 1.1 The appellant during April, May 2010 imported 12 consignments of Memory stick, Micro SD and Memory Cards and cleared the same under 12 bills of entry. The dispute in this case is about the additional Customs duty. The appellant cleared these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r a laptop as plugin device . Department was of the view that during the period when the goods in question - Memory Stick, Micro SD Card and Memory Card had been imported by the appellant, the same were not covered by Sl. No. 17 of the table to Notification No. 6/2006-C.E., as the same are neither exclusively meant for fitment inside the CPU Housing/laptop body nor exclusively meant for external use with a computer or laptop as a plugin device. It is on this basis that two show cause notices dated 8-9-2010 and 10-9-2010 were issued to the appellant for recovery of allegedly short paid duty amounting to Rs. 2,88,470/- and Rs. 52,04,129/- along with interest and also for imposition of penalty on the appellant under Section 112 of Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been correctly availed, that the appellant have a strong prima facie cace and hence the requirement of pre-deposit of duty demand, interest and penalty may be waived for hearing of this appeal and recovery thereof may be stayed till the disposal of the appeal. 2.2 Shri Amrish Jain, the learned Senior Departmental Representative, opposed the stay application by reiterating the findings of the Commissioner in the impugned order and emphasised that since the goods imported are not exclusively meant for external use with a computer or laptop as a plugin device and are also not exclusively meant for fitment inside CPU Housing/laptop body, the same are not covered by Sl. No. 17 of the table to the Notification No. 6/2006-C.E. He, therefore, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of dispute is as to whether the goods imported are the flash memory of the type covered by category (ii) of the Sl. No. 17. According to the department, for being covered by Sl. No. 17(ii), the item must be meant exclusively for external use with computer or laptop as plugin device and since the goods imported can also be used with camera or mobile phones, the same are not covered by this entry. We are of prima facie view that if the intention of the Government was to restrict the exemption only to the items meant exclusively for external use with a computer or laptop as a plugin device, after the words meant for external use with a computer or laptop as plugin device, the word only would have been added, as has been done in Sl. No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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