9911796707
TMI Blog1986 (11) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... had been allowed to be imported. According to the Finance Act 1968-69, no excise duty was leviable on tubes, transistors and diodes which are specifically meant and imported or use in products other than wireless operating receivers. The high power imported valves imported by the petitioners were cleared from the Bombay Customs vide Bill of Entry No. 1262/28. The goods were assessed to Customs duty under Item 73(10) of the I.C.T. at 50 per cent plus Rs. 3/- per piece countervailing duty. The petitioners aggrieved by this levy of duty because according to the petitioners no duty was leviable on the import of high power amplifiers valves imported by it because these valves were meant for the manufacture of amplifiers in the petitioners' own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated 26th February, 1969, Appellate Collector of Customs dated 17th March, 1970 and of the Central Government dated 19.9.1972 in this writ petition under Article 226 of the Constitution of India. 2. It was submitted by the learned Counsel for the petitioner that the high power valves were imported by the petitioner under an actual users' licence for the manufacture of public address equipments namely amplifiers and under the terms and conditions of the import licence granted to the petitioners, the petitioners were required to utilise the imported material only for the purpose for which it had been imported and could not use the said material for any other purpose like wireless receiving sets. It was submitted that the petitioner firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t necessary to find out for what purpose these parts were actually used. If they were used for the manufacture of wireless receiving sets falling under Item No. 33A of the First Schedule duty as provided under Item No. 73(10) of the I.C.T. at 50 per cent and Rs. 3/- per piece countervailing duty would be leviable. However, if these parts were used for the manufacture of electronic equipment then no duty would be leviable at all. Since the petitioners had imported these parts under an actual users licence and the petitioners manufactured only amplifiers in their factory and had no licence to manufacture wireless receiving sets in the very nature of things they could not have used these parts for the manufacture of wireless receiving sets fal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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