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TMI Blog2018 (11) TMI 1700X X X X Extracts X X X X X X X X Extracts X X X X ..... e governed by the principles from which, it would appear even though the goods are not presented in the final form for the purpose, rate of duty as finished goods should be applied. It is also not the case of the customs authorities that there has been a mis-declaration of the finished products. The obligation of the importer is fulfilled by declaration of the goods as imported. It is plainly an application of the Interpretation Rules that has altered the classification and rate of duty. In the absence of any evidence of mis-declaration of goods, the confiscation as a consequence of re-classification will not sustain. There is no justification for detriments visited upon the appellants - Appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings were the consequence of classification of the goods as final product by placing reliance on rule 2(a) of General Rules for Interpretation of the Schedule in terms of which the goods, though in unassembled form, are considered to be the finished products for the purpose of classification. 3. Learned Counsel for the appellant contends that even though the re-classification of the goods may be ordered on the basis of rule 2(a) of General Rules for Interpretation, no consequence in terms of duty liability can arise other than that of rate of duty. According to Learned Counsel, a similar issue had been decided by the Hon ble Supreme Court in Commissioner of Central Excise, Delhi v. Frick India Ltd [2007 (216) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration of the goods as imported. It is plainly an application of the Interpretation Rules that has altered the classification and rate of duty. In the absence of any evidence of mis-declaration of goods, the confiscation as a consequence of re-classification will not sustain. 6. Section 14 of Customs Act, 1962 lays down the concept of transaction value, in an elaborate description of the circumstances and mandates that the declared value shall be the basis for assessment except where the declared value is not the transaction value by failing to meet the description in its entirety. In the event of that contingency, recourse has to be had to Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of flywheel, safety valve and filter under SH 8414.91 of CET 1985. The Show Cause Notice dated 10-11-86, which superceded the above SCN also proposed the same classification. The present show cause notice also does not propose any fresh classification. Here the issue involved is different. The issue is not whether the items like fly wheel, pulley and safety valve are classifiable under SH 8414.10 or 8414.19 or in the specific sub-heading where these items have been specifically mentioned. The issue here is whether M/s. FIL have made correct assessment of duty and have paid appropriate duty leviable thereon on the compressors cleared by them during the period relevant to this Show Cause. The case of the Department is that since these items ..... X X X X Extracts X X X X X X X X Extracts X X X X
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