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TMI Blog2016 (11) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... Interpretation Rule 2(a), if complete machine is presented unassembled or disassembled, it has to be classified under classification of particular machine and not as parts. In the present case even though the second hand machine has been imported and cleared from two different ports but both consignments put together comprises of one second hand machine which in my view covered in this Rule 2(a) of General Rules for Interpretations therefore the present consignment has to be classified under classification of machine and not as a part, if it is so then no licence is required for clearance of such goods - irrespective of fact that both the consignment were imported on different port at different time will not change the classification of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chase order dt. 24 Oct, 2005 which valued at Rs. US$ 720,000 which is one set. Due to logistics difficulty majority parts of the machine were imported at Nhava Sheva Port and some parts were imported at New Custom House, Mumbai Port. They submit that since the present consignment is not separate consignment, it is part and parcel of complete machine therefore it cannot be treated as individual part but it is part of the entire machine and should be classified as a machine only. Therefore there is no need of any licence for import of the part cargo of the second hand machine at Custom House, Mumbai port therefore adjudicating authority has wrongly confiscated the consignment. 3. On the other hand, Shri. M.K. Mall, Asstt. Commissioner(A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns therefore the present consignment has to be classified under classification of machine and not as a part, if it is so then no licence is required for clearance of such goods. The adjudicating authority in his findings has contended that since goods were imported at different port and different time therefore it has to be assessed differently in the form as presented at respective port. I do not agree with the Adjudicating authority on this point for the reason that irrespective whether it is imported at different date at different port but it is undisputed that both the consignment put together comprises of single machine and it is observed that in the present case common purchase order which is complete into two invoices, purchase order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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