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TMI Blog2022 (7) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... have suo moto declared the RSP of the goods for the purpose of calculation of CVD at the time of import. It was further observed that prior to this, the appellant had not declared the RSP with intent to evade the Customs duty. Thus, the appellant have intentionally hidden the fact to evade the requisite duty on the CVD component. It is mentioned in the Show-Cause Notice that investigation was started by the department only after declaration of MRP/RSP suo moto by the appellant in the Bill of Entry filed in October, 2009 and subsequent Bills of Entry. The statement of the proprietor was recorded under Section 108 on 08/12/2009 wherein, he inter alia stated that although they are importing from the year 2004 they have never declared RSP or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the work of installation of kits in the motor vehicles in a few cases. The appellant have imported such kits during the period Feb., 2007 to September, 2009, almost 150 times and have been filing their bills of entry based on the transaction value. Such bills were duly assessed by the proper officer of the Customs, and out of charge was given. Admitted fact is that when the appellant came to know of Notification No. 49/2008-CE (NT) dated 24/12/2008 as amended by Notification No. 18/2009 dated 07/07/2009, they started declaring the value for the purpose of customs duty based on the MRP/RSP, suo moto i.e. w.e.f. 06/10/2009 and in subsequent Bill(s) of Entry. The Revenue initiated inquiry sometime in November, 2009 by issuing summons dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the items, they are dealing in, are used in automobile only, that the CNG/LPG parts and components, in which they deal are parts components and assemblies of automobiles, on which vehicles are run on CNG/LPG fuel, that these parts, components are essential to convert a vehicle from petrol to CNG/LPG mode. That since 2006-2007 till date, they have imported 3800 CNG kits, that 90% of kits and components imported by them are sold as such and 10% are sold by way of fitment in customer vehicle at their end; that they charged Rs.7000/- to Rs.8500/- inclusive of VAT. The whole sale trading price varies due to different combination of components, they sell the CNG/LPG kits as wholesale price at roughly 10-15% margin (gross); that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... semblies falling in any heading tariff are covered . Therefore, its logical that all parts, components and assemblies shall be covered. Although, admittedly, there is no specific entry for components or assemblies of automobiles in the Tariff. But all the goods, which are commonly known and sold in the trade as parts, components and assemblies are covered by the said entry, irrespective of their classification in the Tariff. 5. Reliance was also placed on the ruling of this Tribunal in the case of Mahendra Engg. Works 1993 (67) ELT 134 (Tribunal), wherein it was held that parts/components or a part of machine is also part of the machine. Further, CNG kit/components are classified under 8409 99 90 as parts suitable for use solely or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibe to a declaration as to the truth of the contents of such Bill of Entry. The appellant was statutorily required to declare the RSP of the imported goods and non-declaration thereof, amounts to mis-declaration on the part of the appellant. It was also observed that the notifications issued by the Government/Board are widely published. It was also observed that the appellant have filed some Bills of Entry wherein, they have declared the MRP of the imported goods, even before initiation of the investigation. Equal amount of penalty was also imposed under Section 114A. 10. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) who was pleased to dismiss the appeal, upholding the findings of the Joint Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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