TMI Blog1997 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... atches. It has imported Integrated Gold Plate (IGP) Bezels through 13 post parcels worth Rs. 13,30,774.03 ps. at the foreign P.O. at Ahmedabad, which was supplied by M/s. CNS Fortune Trading Ltd., Hongkong. It sought for clearance as freely importable, which was not done by the Customs Deptt., on 20-6-1996, a letter was addressed clarifying that IGP Bezel is a watch part and not consumer goods and hence freely importable. On 26-6-1996 show cause notice was issued calling upon the appellant to show cause as to why 4731 pieces of IGP Bezel should not be confiscated under Section 111(d), and why penalty should not be imposed under Section 112(a) of the Customs Act, on the ground that they are watch bracelets without back covers is a consumer g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... watches and in availing Modvat. Public Notice 32 para 4 issued by DGFT is satisfied. Appellant, as importer has produced licence to manufacture issued by the Department. 1997 (91) E.L.T. 401 (Tribunal) = 1996 (17) RLT 124 - Sigma Electronics s case facts are similar. It is not at all considered in the impugned order. Earlier goods have been cleared free. This is not case of personal penalty, nor confiscation. IGP Bezel is a raw material to manufacture wrist watches and clocks which are final products. Declaration is filed. SSI certificate is produced. Unless fitted with glass and back cover goods cannot be used. It is not consumer goods. 3. The learned Department representative has argued that public notice benefit is not claimed at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1992-97. Integrated bracelets cases import not unauthorised not liable to confiscation under Section 111(d) of Customs Act as integrated bracelets are not watch cases covered by negative list. Customs Notification No. 41/85-Cus., dated 28-2-1985 and No. 126/92-Cus. Integrated Bracelet cases - benefit of Notification No. 41/85 available, as it applied not only to parts of watches, but also SKD CKS packs and Certificate issued by Director of Industries is valid. Since Exemption under Notification No. 41/85 is available, benefit of Notification No. 126/92 is also to be extended. (para 20) Integrated Bracelet Cases : This item consists of Bezel fitted with glass and metal straps. The case of the department is that these constitute watch ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant, the description of the goods in the invoice, checklist weighs more. In spite of clear case of appellant before the respondent, in reply to show cause notice, the impugned order is silent as to how import goods is a bracelet and not - PCS integrated BEZEL ONE MICR, Gold Plates . In the absence of the case of the appellant has to be and is accepted. 7. Integrated Gold Plated, BEZEL, the Import goods is not the consumer goods as evident by its meaning. Admittedly, there is no back cover, watch dial. It is a rim with glass cover fitted with strap. It is a part of watch. The Department has accepted the Declaration of the appellant under Rule 57G of Central Excise Rules on 11-4-1996 through the jurisdictional Assistant Collector o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Negative list and the import of the same is not unauthorised, and is not liable for confiscation, 1996 (85) E.L.T. 298 in the case of CC, Jaipur v. Sagar Electronics deals with BEZEL, which is the same goods as that of this case. The distinction tried to be made out by the respondent is not sufficient to discard the contention of the appellant. The contention of the department is negatived in Sigma Electronics case and specific finding is given. So even if the imported goods is an integrated bracelets, it is not liable for confiscation under Section 111(d) of Customs Act. The reasoning in the impugned order to confiscate the imported goods is not convincing. The Impugned Order is silent about the decision regarding the requirement notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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