9911796707
TMI Blog2017 (4) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Tariff Act and declared the assessable value to be Rs. 15,60,928/-. On the basis of the aforesaid declaration made by the said importer with regard to the claimed classification of the Video Cassettes under the Customs Tariff Act and the assessable value thereof, as above, the goods were taken up for first check examination. Upon examination, the impugned goods were found to be Video Cassettes Maxell - GX 180, E-180GX VHS Pal Secam. As the said importers had claimed the classification of the impugned video cassettes under heading 8523.90 of the Customs Tariff, its corresponding heading under the Exim Policy 1997 2002, as it held the field during the relevant period, was observed to be under ITC (HS) 852390.09 whose impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a penalty of Rs. 1,50,000/- was also imposed on the said Importers under Section 112 of the said Act. 3. The above said order was contested before CESTAT and Tribunal vide order dated 29/12/2004 remanded the matter back to adjudicating authority to reconsider the issue with directions. Adjudicating after following the directions in the order dated 29/12/2004, re-adjudicated the matter and after following due process of law held that goods imported by appellant will not merit classification under CTH No. 82390020 and is restricted goods which can be only imported with a valid licence. Coming to such a conclusion the imported goods were confiscated under Section 111(d) of Customs Act, 1962 with an option to redeem the same on payment of rede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finished form (Blank) Restricted Consumer goods Not import permitted, permitted to be imported against Special Import except against a licence Licence (SIL) Public Notice issued in this behalf. 852390 03.90 Other Restricted Consumer goods not permitted to be imported except against a licence or in accordance with Public Notice issued in this behalf 852390.09 Others Restricted Not permitted to be imported except against a licence or a Public Notice issued in this behalf. 9. It is the case of importer-appellant that the goods will fall under category of freely importable ones, while department's view is otherwise. adjudicating authority in the impugned order has come to a conclusion that since width of the cassett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (in that case) Tribunal held as under: "We have also seen the extract of the magazine on which reliance had been placed by the ld. Commissioner in preference to and in negation of the expert opinion. The relevant portion reads as under : "It appears that S-VHS type is of much higher quality than basic VHS format and that S-VHS offers substantial improvement in the picture quality of around 60%. While VHS tapes can be played on S-VHS VCR S-VHS recording cannot be replayed via a VHS machine unless it happens to have a S-VHS facility." What this extract means is that the cassettes under contest can be recorded in a VHS VCR and can be played back therein. They can also be recorded in a S-VHS recorder and can be played back therein but wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Licence, the goods imported are liable for confiscation and the Importer is liable for penalty." 14. On reading the magazine article, we cannot accept the interpretation thereof as is made by the ld. Commissioner. We also find his logic that any certificates procured by the importers were not admissible is extremely strange. The Indian Institute of Technology is an academic body and cannot be accused of being partial in issuing such certificates. It is significant to note that the show cause notice does not lead any evidence to support the opinion of the department that the ITS(HS) classification as produced by the importers was not appropriate. 15. We find that in both the appeals, the Commissioner had erred in holding that the cassett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Export & Import Items', the said question or doubt shall be referred to the Director General of Foreign Trade whose decision thereon shall be final and binding." We, are, therefore, convinced that the impugned goods are correctly classifiable under Exim Code No.852390 03.20 and as such freely importable. In this view of the matter, the impugned order is required to be set aside. Accordingly, we do so." 12. It can be seen that the two decisions of Tribunal categorically hold that similar goods as imported by appellant are freely importable. 13. In view of foregoing and authoritative judicial pronouncements, we hold the impugned order is not sustainable and liable to be set aside and we do so. 14. Impugned order is set aside and appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
