2004 (4) TMI 100

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..... on by the Larger Bench is as follow : "Whether sub-assemblies and assemblies of photocopies would come under Item No. 9009909010 in Chapter 90 of the Import Export Policy, 1999 (reconditioned components of photocopiers)." 2. We heard both the sides. 3. Ld. Counsel for the appellants submitted that although the department had been treating the main frame of photocopier imported by the appella .....

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..... solved. A component includes an accessory or attachment." She further submits that for the purpose of ITC (HS) Classification, components parts are to be differently treated from 'sub-assembly'. Since there is no definition of the term 'sub-assembly' in ITC Classification, the Departmental Representative took us through meaning of the word 'sub-assembly' given in Dictionaries. In Random House Co .....

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..... oned components of photocopier. 6. In view of the above, we do not see it is required to decide the issue raised by way of a reference in the facts of this case. Suffice it to say that even if main frame of photocopiers is a sub-assembly, as contended by the Revenue, since the policy is silent, on its import being restricted under a licence, the view taken by the Commissioner on this issue will .....

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