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TMI Blog2018 (3) TMI 1845X X X X Extracts X X X X X X X X Extracts X X X X ..... ndards an essential and mandatory pre-requisite for clearance into the domestic market - Though it is the claim of the appellant that the components being classifiable as the system, is not subject to the restriction, it is clear that such classification is undertaken to determine rate of duty for levy under Customs Act, 1962, and the impugned goods are accordingly treated as the system of which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EH) No. 75659/2017 in Appeal No. C/76291/2017 - Final Order No. 76045/KOL/2018 and Misc. Order No. 75642/2018 - Dated:- 23-3-2018 - Justice Dr. Satish Chandra, President and Shri C.J. Mathew, Member (T) Shri H.K. Pandey, Advocate, for the Appellant. Shri S.N. Mitra, Assistant Commissioner (AR), for the Respondent. ORDER Application for early hearing is allowed and, with consen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to restriction unless the system itself was intended to be so restricted. He placed reliance on decisions of the Tribunal in Sandan Vikas (India) Ltd. v. Commissioner of Customs, New Delhi [2017 (357) E.L.T. 893 (Tri.-Delhi)] and Commissioner of Central Excise, Chennai v. Soumag Electronics Ltd. [1999 (108) E.L.T. 167 (Tribunal)] which have held that components of system are classified under the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r law, must be implemented for achievement of objectives of that law. As the objectives of duty levy and objectives of restriction are distinctly different, the decisions cited by Learned Counsel will not advance the case of the appellant. The confiscation and imposition of penalty cannot be faulted. 6. Lack of such certificate is admitted by the appellant despite which clearance into the domes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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