9911796707
TMI Blog2018 (4) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... e parts of transmission apparatus incorporating the reception apparatus. Such goods are entitled to the concessional rate of Customs duty at 10% in terms of the Sl. No, 322 (B) of the N/N. 21/2002 - The fact that these Populated PCBs, along with the mechanical part can be subsequently assembled easily to form the complete equipment cannot be the reason for denying the benefit of Notification menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT made it clear that the original authority is not required to re-determine the classification of the goods. In compliance to the direction of the Tribunal vide the Final Order as above, the original authority denied the benefit of the Notification which was also affirmed by the learned Commissioner (Appeals) vide the impugned order. Aggrieved by the impugned order, present appeal has been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel for the appellant submitted that the appellant imported the following goods, (i) 124 Nos. of populated PCBs for Echo Canceller Card which is a form of transmission equipment. (ii) 49 Nos. of Echo Canceller Shelf which are mechanical parts 4.1. He submits that the appellant has claimed the benefit only for the populated PCBs but the same stands denied by the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts, 5. The learned DR for the Department justified the impugned order. It is his submission that in the various orders which stand passed on the issue, the Revenue has consistently taken the view that the goods imported will not be entitled to the benefit of the Notification. Hence he submitted that the impugned order may be upheld. 6. The main reason for denial of the benefit of the Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulated PCBs, along with the mechanical part can be subsequently assembled easily to form the complete equipment cannot be the reason for denying the benefit of Notification mentioned for Populated PCBs. 7. In view of the above discussion, we set aside the impugned order and allow the appeal with consequential relief. (Order dictated in Open Court on 07/12/2017) - - TaxTMI - TMITax - Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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