9911796707
TMI Blog2017 (9) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (A) has rightly granted the relief to the appellant - appeal dismissed - decided against Revenue. - C/3391/2012-CU[DB] - C/A/55734/2017-CU[DB] - Dated:- 1-8-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Present Shri R.K. Manjhi, DR for the appellant Present Shri Manish Saharan, Advocate for the respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against the Order-in-Appeal No.229/12 dated 08.08.2012. The disputed period is 2000-01. 2. The brief facts of the case are that the assessee was engaged in the manufacturing of the motor vehicles for which they were importing sets of engine. In the earlier year 1999-2000 the matter has reached the Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not readily traceable in this office. 4. Finally the Commissioner (A) has observed that: In absence of any specific confirmation from Customs authority about importation of all assembly components or otherwise, I am left with no choice but to go by the details (packing list) submitted by the appellant, which shows that goods imported were not complete sets of assembly essential components which gives essential charter of engine. This being so the disputed goods can be assessed as parts / components only. The view is consistent with the view taken by Commissioner Customs, Central Excise and Service Tax, Indore in his adjudication order no.1014/Comm/CEX/IND/2007 dated 27.04.2007 and which has been accepted by the Department in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.4D-68, there are 16 essential items, which include six items, mentioned in the Tribunal s order, to make complete internal combustion Engine. It has been categorically mentioned in these certificates that without these components as listed, the internal combustion engine cannot function or have any of the essential features of an IC engine and give the required performance. Since it is verified and reported by the Deputy Commissioner (C) ICD Pithampur that the noticee had not imported all six items. There is no option left but to accept these certificates and hold that in absence of any of the items specified in the list (as well as six items mentioned in Tribunals order) it cannot constitute character of Engine and Classification of ite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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