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TMI Blog2017 (7) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... gned item is an assembly containing Populated Printed Circuit Board (PPCB) - whether the imported item will fall within the ambit of an assembly which includes Populated Printed Circuit Board? - Held that: - the contention of appellant has however not been addressed or suitably countered by the lower authorities. On the other hand, the lower authorities states “the importer has accepted that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in have imported an item declared as printer mechanism falling under the heading 8473.30 of Customs Tariff and claimed benefit of exemption Notification No.17/2001-Cus, dated 01.03.2001. Department took the view that the notification benefit cannot be claimed by the importers since the impugned item is an assembly containing Populated Printed Circuit Board (PPCB). In adjudication proceedings, diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the facts. 4. It is seen that the Notification No.17/2001-Cus reduces the basic custom duty rate of 5% for parts falling under 8473.30, of the machines of heading 84.71. The Notification further lays down that the exemption will not be available in the case of an assembly which includes any one or more of items, viz; Populated Printed Circuit Board, Motherboards (with or without); CPU and Pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item includes a Populated Printed Circuit Board. On the other hand, the opinion obtained and submitted by the importers from the Electronics Test Development Centre, a Government of India organisation for standardistion, testing and quality certification dt. 10.09.2001 has not been taken into cognizance or discussed by anywhere in the impugned orders. 4.4 During the course of the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical expert opinion, reeks of arbitrariness and is unjust and unfair. 5. In view of the facts and circumstances discussed herein above, we are of the considered opinion that the impugned orders cannot sustain and will have to be set aside, which we hereby do. Appeals are allowed with consequential reliefs, if any. (Order dictated and pronounced in open court) - - TaxTMI - TMITax - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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