9911796707
TMI Blog2014 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... cking - The rule further provides that articles presented in unassembled or disassembled condition means articles, the components of which are to be assembled either by means of simple fixing devices or by riveting or welding for only simple assembly operations are involved - The Notes further provides that components shall not be subject to any further working to form complete into finished article - The processes undertaken by assessee are not in dispute. It is found that manufacturing processing undertaken by assessee such as screen printing of solder paste, mounting of individual components on the PCB etc cannot be held to be that the parts imported by Assessee are not further worked upon – Therefore, no merits are found in the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embled forms by applying Rule 2(a) of the General Rules for Interpretation. The respondents filed detailed the replies and thereafter the adjudicating authority dropped the proceedings. 3. The contention of the Revenue that there is no dispute that the electronic parts / components of PCB, Internet Cards, Modems etc. The parts and components were not subject to further processing. The said parts and components were assembled to make the finished products namely PCBs, Modems etc. 4. The activities undertaken by the Respondents assembling with Screw Driver Technology. In these circumstances, the finding of the Commissioner that the goods in question are parts is not sustainable as the Respondents has imported the complete finished artic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SD ground having earth resistance of 0.10 ohms. Care was also taken to maintain resistance within tolerance band of +/- 5 by establishing a process of selective moisturizing at the earthling area. Balance ionizers were used to maintain the entire production floors at low static levels under adverse atmospheric conditions and transportation of the material was handled on specially designed trolleys, which are grounded with the metal chain and copper brands. Pre-heating process is adopted to eliminate any moisture captive in the bags and boxes which wrap the material and sufficient care is also taken at receiving stations where packages are opened to avoid ESTG damange. (b) Manufacturing process: (i) Baking - In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that converts the solder paste into solder joints. The product profile for this purpose is created after a thorough process qualification to get best solder quality. A special device called profiler is employed for this purpose to record temperature at various zones on the PCB. (vi) Visual inspection - A digit magnifier, having capability to expand the image six hundred times, is deployed to easily identify complicated hairline solder/copper shorts. (vii) Plated through hole (PTH) process - After mounting of components on the bare PCB's through surface mount technology (SMT), other components are mounted on the PCBs through the PTH process. In this process, the leads (wires) coming out of the components, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of Motherboards could not be categories as import of Motherboards in complete or unfinished form. The components as imports cannot be categorized as disassembled Motherboards. The Respondents relied upon the HSN Explanatory Notes (v) and (vii) of rule 2 (a). The contention of the Respondent is that for classification of unassembled article, the article should have been imported in unassembled condition and should not have been undertaken further processing or working thereon. In the present case as the Respondents were undertaking numerous processes to manufacture the Motherboards etc therefore it cannot be said that the imported PCBs or items in CDK condition. 10. In respect of limitation the contention of the Respondent is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved. The Notes further provides that components shall not be subject to any further working to form complete into finished article. 12. In the present case, the processes undertaken by the Respondent as explained above are not in dispute. 13. We find that the manufacturing processing undertaken by the respondent such as screen printing of solder paste, mounting of individual components on the PCB etc cannot be held to be that the parts imported by the Respondent are not further worked upon. 14. In view of the above, we find no merits in the contention of the Revenue. 15. In respect of time bar also we find the appellant had declared the description of the imported goods in the Bills of Entry and there is no evidence on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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