9911796707
TMI Blog2005 (7) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited is a manufacturer, inter alia of telephone. The appellant had also excise licence as a manufacturer of telephone. 2. In August 1995, the appellant imported at Kandla Port two consignments and sought their customs clearance as part of telephone. The invoice dated July 28, 1995 which covered the import, described the goods as "Materials for corded telephone for model No. TH-956". The impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner relied on Rule 2(a) of General Rules for the interpretation of Customs Tariff Schedule concluding that import was of incomplete or unfinished telephone instrument. The present appeal challanges that finding. 3. The contention of the appellant is that it had manufactured printed circuit board (PCB) in India and manufactured telephone instruments in India by assembling the imported comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of handling or transport. The note further states that for the purpose of this rule, the article means the components which are to be assembled either by means of simple fixing devices or by reveting or welding, provided only simple assembly operations are involved. It is the learned Counsel's contention that the parts in question have not been bought and sold or presented as incomplete or unass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be considered as import of television sets. 6. The submission of the learned SDR is that the consignment essentially constitutes 15,000 telephone instruments. These instruments are unassembled and incomplete inasmuch as PCBs alone have not been imported. Learned DR also relied on the decision of this Tribunal in the case of Universal Commercial Corpn. v. C.C., Delhi - 1994 (69) E.L.T. 150. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rule that the article is presented in unassembled condition for the reason of convenience of packing, transport etc. is not satisfied. The requirement that the assembly work must be simple is also not satisfied in the present case. 8. In the above facts and circumstances, we are of the view that Rule 2(a) is not attracted to the present case and the Commissioner was in error in applying that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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