TMI Blog1998 (7) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ants herein imported certain goods described in the Bill of Entry as Spare parts complete body unit with all fittings for Scooters - and have claimed classification under Tariff sub-heading 8714.19. However, the authorities below on the basis of Explanatory Notes to HSN in Chapter 87 of the Customs Tariff Act, 1975 have held that it is a complete Scooter in an incomplete and unfinished form. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis supplied by Ld. S.D.R.) 2. The goods were accordingly classified under Tariff Heading 8711 90. These were also taken for the purpose of ITC policy as complete Scooters. It is in the negative list of the policy and hence licence was required. Since the licence was not available the goods have been confiscated under Section 111(d) and a penalty has also been imposed under Section 112. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urges that as per the Explanatory Note mentioned above the authorities below has correctly classified the goods taking them as character of complete scooter. 5. On the question of classification we are inclined to agree with the ld. SDR. Although on the basis of common parlance, ld. Advocate Shri R. Santhanam, rightly points out that a body unit without an engine cannot be termed scooter . Bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (29) and in terms of Para 7 (34) the goods will have to be classified as parts only in terms of the ITC Policy. Therefore, this will not be taken into negative list. Consequently the goods can be imported under OGL. Hence confiscation under Section 111(d) and imposition of penalty under Section 112 are not warranted. He further submitted that it is a well settled proposition that Explanatory Notes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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