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TMI Blog1997 (2) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : Shiben K. Dhar, Member (T)]. - Appeal No. C/3133/89-B2. - This appeal is directed against the Order-in-Appeal dated 28-7-1989 of Collector of Customs (Appeals), Bombay. 2. The appellants imported a consignment of what they claimed to be parts of Encoder Mechanism in SKD condition. They claimed benefit of exemption under Notification No. 349/86 which exempts parts other than specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment only for such parts as do not contain semi-conductor devices and are in a position to furnish separate value of various parts. 4. The Learned DR while fairly conceding the position submits that they ought to have established their claim with split values to enable the assessing officer to consider admissibility or otherwise of exemption. 5. We have heard both sides. The Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the condition in which they are presented for assessment. The Assistant Collector himself has recorded that the encoding mechanism consists of 3 sub-assemblies which contained semi-conductor devices. These sub-assemblies are Sensor, Endorser drive and print head. It is clear therefore that these 3 items would not be eligible to benefit of exemption Notification No. 349/86. Since the entire consign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 349/86 and accordingly, we set aside the impugned order and remand the matter to Assistant Commissioner of Customs for de novo decision in the light of our observations made in this order. Appeal No.C/3134/89-B2 7. This appeal relates to admissibility or otherwise of benefit of exemption Notification No. 349/86 in case of "Journal Printer Mechanism". 7.1. It is admit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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