Home Case Index All Cases Customs Customs + AT Customs - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 125 - CESTAT MUMBAIClassification of Goods imported – Parts or unassembled/disassembled in CKD condition - Whether Goods imported by Assessees are parts and not motherboards, Modems, Fast Ethernet Adapters, Ethernet Cards etc. in CKD Condition – HSN Explanatory Notes, Rule 2 (a) - Bar of Limitation – Held that:- It is found that HSN Explanatory Notes, Rule 2 (a) covers the complete or finished articles presented in unassembled or disassembled condition and the same is to be classified in the same heading as the assembled article - It is usually for reasons such as requirements or convenience for handling, transportation and packing - The rule further provides that articles presented in unassembled or disassembled condition means articles, the components of which are to be assembled either by means of simple fixing devices or by riveting or welding for only simple assembly operations are involved - The Notes further provides that components shall not be subject to any further working to form complete into finished article - The processes undertaken by assessee are not in dispute. It is found that manufacturing processing undertaken by assessee such as screen printing of solder paste, mounting of individual components on the PCB etc cannot be held to be that the parts imported by Assessee are not further worked upon – Therefore, no merits are found in the contention of the Revenue - In respect of time bar also it is found the appellant had declared the description of the imported goods in the Bills of Entry and there is no evidence on record to show that the appellant had mis-declared the description of the imported goods – So, the allegation of suppression with intent to evade duty is not sustainable - No infirmity in the impugned order found – Decided in favour of assessee.
|