TMI Blog1999 (5) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... inted circuit and printed circuit board, the appellant claimed benefit of Notification No. 232/83-Cus., dated 18-8-1983 as amended and for chokes the benefit of Notification No. l34/86-Cus., dated 17-2-1986 was claimed. The Collector of Central Excise (Appeals) had observed that there was nothing on record to show that printed circuit boards imported were unpopulated or unmounted. In his view, the benefit of notification was available only to the printed circuit boards which were unpopulated and unmounted. In this case, the goods imported were parts for Uninterrupted Power Supply Unit and they were not simply printed circuit boards. It was also held that benefit of Notification No. l34/86-Cus. was also not available as chokes did not find m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t boards are covered for a concessional rate of customs duty. This exemption is not unconditional. The benefit of this notification is subject to the condition that an officer not lower in rank than a Joint Director in the Department of Electronics of the Government of India or a Director in Directorate of Industries of a State or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India, as the case may be, is satisfied that the importer is an Actual User (Industrial) of the goods in question and certifies to this effect. The importer had no such certificate. 5. The importers were engaged in the manufacture of Nylon/Polyester filament yarn and were not engaged in the manufacture of el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of concessional rate of customs duty. The appellants have claimed that effective rate of customs duty in respect of direct current chokes is 70% ad-valorem as against higher effective rate. We find that 70% ad-valorem is in respect of insulated (including enamelled or anodised) electric wire, cable, strips and like (including co-axial cable) and other electric conductors, whether or not fitted with connectors. We find that direct current chokes are also not covered by the description of serial No. 2 of the table annexed to that notification. All the goods classifiable under sub-heading 8536.30 of the Customs Tariff are not covered by this serial number and only specified products are covered thereunder. 9. Thus, with regard to direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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