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TMI Blog2016 (12) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... adduced any additional evidence in respect of the consignment imported in order to come to a different conclusion - the first appellate authority has made out a finding that As per the respondents what has been imported is two set of second hand tunnel boring machine/equipment in knocked down conditions, most of which are allowed under O.G.L, and for eight second hand diesel locomotives they have produce & specific import licence no.0350000151/3/00/01, dated 17.10.2002, which was assessed on merit under Bill of Entry No. 724487/08.03.02. The same is not a point of dispute. It is not the case in appeal that Tunneling & boring machines are not capital goods. For the goods which are not capital goods i.e, diesel locomotives, the respondents ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onally assessed. The adjudicating authority on completion of the imports, on the request of the respondent, took up the bills of entry for finalisation and accepted the contention of the respondent that the goods which were imported were two tunnel boring machines in knocked down condition. Revenue was aggrieved by such an order and preferred an appeal before the first appellate authority on the ground that what was imported was parts and components of second hand machine, which require special licence; as they were not registered as project imports the imported good, part and components should have been assessed as parts and components of second hand machinery and in the absence of any special import licence, they should have been confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion made by Id. Departmental Representative and perusal of the grounds of appeal we find that revenue has not adduced any additional evidence in respect of the consignment imported in order to come to a different conclusion. The adjudicating authority had classified the consignment as tunnel boring machines and assessed them as such finally. Against such an order, an appeal was preferred before the first appellate authority on the very same ground taken before the Tribunal. The first appellate authority after considering the submissions made held as under:- I have gone through the records of the case. As per the appeal the goods were not imported under project import, hence the same should be classified separately instead of dubbing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n conditions, most of which are allowed under O.G.L, and for eight second hand diesel locomotives they have produce specific import licence no.0350000151/3/00/01, dated 17.10.2002, which was assessed on merit under Bill of Entry No. 724487/08.03.02. The same is not a point of dispute. It is not the case in appeal that Tunneling boring machines are not capital goods. For the goods which are not capital goods i.e, diesel locomotives, the respondents have already submitted licence at the time of clearance. Hence the said contention of the Deptt. is not correct Accordingly, I do not find any reason to interfere with the order of the lower authority, and the appeal stands rejected. It can be seen from the above reproduced finding of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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