TMI Blog1983 (12) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... aw materials through heat treatment. The Rotary Kiln is fitted with the Inclinometer for setting the inclination of the Kiln according to the predetermined requirements. The appellant had imported an inclinometer to be used in the Rotary Kiln. The Revenue had taken it to be a complete independent unit and, therefore, not eligible under the O.G.L. The Assistant Collector had held that the importation of the goods was without a proper licence, and is prohibited under Section 111(d) of the Customs Act, 1962 read with Section 3(2) of the Import and Export Control Act, 1947 of the Government of India, Ministry of Commerce and Industry Order No. 17/65, dated 7-12-1965. The goods were confiscated under Section 111(d) of the Customs Act, 1962 and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above argument is not accepted then he resorts to the argument that there was no Appendix 30 in AM 1979-80 Policy. The same was added in 1982-83 Policy. He has pleaded that the appellant s appeal should be accepted and the order as to the imposition of penalty should be quashed. 4. Shri A.K. Chatterjee, Junior Departmental Representative has appeared on behalf of the Revenue and has stated that the appellant has not provided any catalogue. He submitted that the explanation as to the functional submissions should not be accepted as this Inclinometer can independently work. He has also referred to the definition of spare at Serial No. 11 of para 5 of AM 1979-80 Policy. He has submitted that in view of this definition this is a complete ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be considered as a spare for the Rotary Kiln in terms of the Import Policy. The Inclinometer is an instrument for milling inclination and it can function without Kiln too. The acceptance of classification by the Revenue cannot lead to the inference that the same is also covered in the AM Policy for the year 1979-80. I feel that the finding arrived at by the Collector (Appeals) is correct in law and facts. I, therefore, uphold the same. However, I feel that the penalty imposed is excessive. The same is reduced to ₹ 1,650/- (Rupees one thousand six hundred fifty only). The Revenue is directed to refund the excess amount if already paid by the appellant within two months from the date of the order. For statistical purpose the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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