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TMI Blog2017 (5) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... nthuk, DR, for the Respondent. ORDER Order per : V. Padmanabhan, Member (T)]. - The appeal is against the Order-in-Appeal No. 490/2016, dated 3-62016 passed by Commissioner (A), New Delhi. 2. The appellant filed a Bill of Entry No. 874605, dated 27-3-2015 for clearance of the goods declared as "M-1 Haier Wireless Data Modem-Wi-Fi and battery colo" imported from Hong Kong, China and classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p;Subsequently they challenged the assessment of the Bill of Entry by filing appeal before Commissioner (A). The ld. Commissioner (A) upheld the assessment. Aggrieved by the impugned order, the present appeal has been filed on the following grounds : (i) That assessing authority has arbitrarily assessed the consignment at a higher rate of customs duty (CVD) i.e. 12.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Sl. No. 61) has been denied for the reason that the imported goods whose description has been given in the Bill of Entry, do not satisfy, the description of the goods as specified in the impugned notification. The main ground on which the benefit has been sought in the present appeal is that the subsequent consignment of wireless data modem imported by the appellant has been allowed the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cards, i.e. parts which can be used for making modems. The imported goods are clearly in the form of complete duty modems which will not be eligible for the benefit of the notification.
8. In view of the above discussion we find no infirmity in the impugned order and hence the same is upheld and the appeal is rejected.
(Order pronounced in the Open Court on 9-5-2017) X X X X Extracts X X X X X X X X Extracts X X X X
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