9911796707
TMI Blog2000 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent would required a specific licence?". 2.The facts are not in dispute. The assessee had a R.E.P. licence under which, it was entitled to import parts. What was imported were plastic extruded ball-point pen barrels, which were imported on 22-11-1990, plastic/ extruded ball-point pen knobs and caps, which were imported on 1-11-1990 and ball-point pen refills, which were imported on 21-7-1990, all of them were cleared by the Customs and the duty, if any leviable on those parts under the relevant classification were levied. 3.Subsequently, proceedings were instituted by the Customs Department alleging that what had been imported constituted consumer goods in a knocked down condition and therefore, covered by S. No. 173 of Appendix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Apex Court. 4.The Supreme Court, in the case of Union of India v. Tarachand Gupta Bros. [1983 (13) E.L.T. 1456], while dealing with the case of importation of parts of motor cycles and in the light of the relevant entries in the import policy, rejected the argument that the importer there had done something indirectly when the doing of the thing directly was prohibited by law. The importation of motor cycles in C.K.D. condition was not permissible even at that time. The court observed in that case after referring to the relevant entries, as follows : "That being so, if an importer has imported parts and accessories his import would be of the articles covered by entry 295. The Collector could not say, if they were so covered by en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent and purpose of the phased manufacturing programme under the Import Policy was to give incentive and encouragement to the new entrepreneurs establishing small scale industries and to permit in the first phase to import 62% of the components and the balance of 38% was to be manufactured by them indigenously. This 62% was to be reduced in subsequent years. The Import Policy was not meant, as found by the Court, for such entrepreneurs, who, instead of importing 62% of the components, imported 100% of the components of fully finished and complete goods manufactured in a foreign country. It was an admitted position that fully finished Plain Paper Copies were prohibited items for import and it was found by the court that what the importer the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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