TMI Blog1999 (4) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... for photographic enlarger. M/s. A.K. Corporation Ltd., appellant in Appeal C/74/86, imported in the same month the same goods. The goods in question were manufactured and supplied by M/s. Durst Phototechnik, Italy. Notice in writing was issued to the EIH and oral notices to the other two importers proposing confiscation of the goods on the ground that the imported goods constituted photographic enlarger import of which additional licences produced were not valid. When EIH appeared before the Additional Collector for hearing, they were informed that they were also proposing to enhance the value of the goods from the declared value on the basis of their value contained in the price list issues by the manufacturer through which the local Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not covered by the licences. The goods imported consisted of colour head and Bellows assembly, Baseboard with column and transformer were missing in the case of EIH. In the case of goods imported by the other two importers in addition to the baseboard, transformer lens and filter assembly were also not present. The Additional Collector has found that functionally, the colour head has the essential characteristic of enlarger. It can be used as an enlarger without the baseboard and column by mounting on the wall. He agrees that the column in the case of model AC 650 has values indicated on it for assistant in focus but disregards this fact. 3. The purpose for which the transformer is required is not clear. However, it is not possible for u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than model AC 650 in the case of models A 707, AC 670 and the conversion kit which forms part of these consignments, the goods were treated as parts and allowed clearances under the licence. 4. Although this finding is not present in the Additional Collector s order, the departmental representative sought to contend that at the relevant time the import policy was aligned with the Customs Tariff and that therefore by virtue of rule 2(a) of the Interpretative Rules of the Customs Tariff, the goods would have been classified as complete enlarger under the tariff and hence would be treated as a complete enlarger for the purposes of the policy. In the absence of any reference in the Additional Collector s order or in the order of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that note not even in the Customs tariff parts could be classified as complete enlargers. In the absence of that note in the Schedule to the Import (Control) Order, the goods would merit classification in the manner in which they would otherwise be classifiable as parts. The additional licences produced therefore were valid for import of these goods and confiscation was not justified. 5. The next question for consideration is of valuation of the goods. Both the Additional Collector and the Deputy Collector had applied value for the goods to be found in the price list issued by the manufacturer to its legal agent. This price list was not produced before us and it was contended that the importers were only shown typed copy. Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mport. Nor it possible to say that details of such imports were given to these importers. It is settled law that value of imported goods cannot be increased merely on the basis of quotation or offers in the price list and that there must be evidence of actual importation of goods at the prices proposed to be adopted. It is also to be noted that the valuation of the goods was done following the finding that they were complete photographic enlargers. There is nothing in the material produced before us to show that the price adopted was specific for parts. Parts which were not imported, which required to make a complete enlarger would contribute the value of the enlarger. Inclusion of that component in the price list is not justified. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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