TMI Blog1988 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... itter Voltage above 100 volts , but verification of the catalogue indicated that the Vceo is 100 volts only. He has observed that only the Transistor of Vceo above 100 volts falls under OGL. As the Vceo of the imported transistors was 100 volts only, these are not covered by OGL. He has further observed that there are two parameters in respect of the Transistors namely, Vceo and Veeo. Vceo represents the sustaining point whereas the Vces represents the break down point According to him the policy is only with reference to Vceo and in the present case It feolear from the invoice teat the Vceo was about 100 volts and therefore, the Transistors did not fell under Appendix 6 of Import Policy as claimed by the importer. He has, therefore, held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal, Collector has himself observed that there are two parameters In respect of Transistors, namely Vceo and Vces. Vceo represents the sustaining point whereas the Vces represents the break down point. The learned advocate has then drawn my attention to the photo-copy of letter No.8(2e)/.87-Camp I dated 16.10.1Q87 from the Joint Director, Department of Electronics. New Delhi to the Assistant Collector of Customs. CWC Building, New Delhi. In paragraph 2. of the said letter the Joint Director has stated that there are a number of parameters depending on circuit and Vceo represents the worst case parameter. The Joint Director, In view of the ambiguity In the description in the Import Policy, recommended that In the Instant case the Importers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 1988 (33) ELT 199. Arguing for the respondent, Smt. Chaturvedi has drawn my attention to the catalogue, show cause notice. Invoice and the packing list. 3. I have considered the records of the case and the arguments of the learned advocate and and learned S.D.R. Appendix 3, Part A, Serial No. 607(1) of import Policy 1985-88 (Volume I) covers , inter alia ,Transistors asan electronic item, which means that for its import a licence is necessary. On the other hand, according to entry at Serial No. 565(65) in Appendix6, List 8, Part I of the Import Policy Silicon Transistors with Collector to emitter voltage above 100 volts can be imported under OGL It is not disputed that the appellants imported silicon transistors. The dispute is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
