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TMI Blog2020 (11) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... o establish that remaining parts, if assembled together have essential character of final product. Revenue has not brought forward any such evidence. Further, CBIC issued clarification which is reproduced in foregoing paragraph. The said clarification relies on Chapter Note 2(b) to Chapter 90 and the same is binding on departmental officers. Thus, the impugned orders are not sustainable. Appeal allowed - decided in favor of appellant. - C/41330-41331/2018-DB - Final Order Nos. 40642-40643/2020 - Dated:- 2-3-2020 - Ms. Sulekha Beevi C.S., Member (J) and Shri Anil G. Shakkarwar, Member (T) Shri P. Sridharan, Advocate, for the Appellant. Shri M. Jagan Babu, AC (AR), for the Respondent. ORDER [Order per : Anil G. Shak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of such consignment imported under SKD conditions such as, LCD Display Units/Transducers / Hard Disk Drives, Power Supply Units, Cable fixtures, Boots for cable, Softwares, Memory cards, Rubber caps, PCB units etc. should not be classified under respective tariff headings and why exemption from payment of CVD claimed by the appellant under Notification No. 6/2006-C.E., dated 1-3-2006 and Notification No. 12/2012-C.E. dated 17-3-2012 (Sl. No. 309) should not be denied and why an amount of around ₹ 2 crores as CVD in respect of SCN dated 11-11-2016 and why amount of ₹ 1.96 crores as CVD in respect of other SCN should not be recovered from the appellant. The said SCNs were adjudicated vide impugned Order-in-Original and the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom F. No. 354/131/2019-TRU, dated 11-10-2019 and clarified at Sl. No. 9 as follows : 9. Applicability of GST on the parts and accessories suitable for use solely or principally with a medical device : 9.1 Representations have been received seeking clarification on applicability of GST on the parts of ophthalmic equipment suitable for use solely or principally with an ophthalmic equipment. 9.2 Briefly stated, medical equipment falling under HS 9018, 9019, 9021 and 9022 attract 12% GST. The imports of parts of ophthalmic equipment suitable for use solely or principally with an ophthalmic equipment, were being assessed at 12% GST by classifying it under heading 9018. However, objection has been raised by Comptroller and Auditor Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that on the basis of said clarification for subsequent consignments, the components stated hereinabove were classified under 9018 by Ld. Commissioner (Appeals) through Order-in-Appeal No. 143 to 145/2019, date 27-8-2019. He has further submitted that said OIA was followed by Revenue and through Order-in-Original No. 71560/2019, dated 26-9-2019, similar goods were ordered to be classified under Customs Tariff Heading 9018 for the purpose of assessment of CVD. 4. Heard Ld. A.R. Shri M. Jagan Babu who has supported the impugned order. 5. Having considered the submissions from both sides and on perusal of record, we note that when the goods are presented in SKD condition, Revenue does not have authority of law to separate different par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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