TMI Blog1999 (5) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... eem the same on payment of a fine of Rs. 4,25,000/- and imposing a penalty of Rs. 1,50,000/- but dropping the charges relating to undervaluation of the goods and accepting the declared value of Rs.1,67,270/-. 2. The appellants who are represented by Shri Jitendra Singh, Advocate, submits that the goods were examined and found to be sets of used and reconditioned components/parts of photocopier machines - Canon and that such goods fall under Entry No. 22 of Appendix XXXV of the Handbook of Procedures 1992-97. This Appendix includes list of items permissible for imports against special import licence in terms of paragraphs 217A(d), 226(b) and 202A of the Handbook. He submits that the items imported are not sub-assemblies, that in the invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... praiser. He refers to the definition of sub-assembly in the Random House Compact Unabridged Dictionary and in the Websters Third New International Dictionary to draw a distinction between a sub-assembly and a component or part. He submits that since the items were sub-assemblies they are required to be covered by a specific import-licence which the appellants did not hold, thereby resulting in confiscation and imposition of penalty. Regarding the case law cited by the learned Counsel, learned DR pleads that in that decision, there was no dispute that as to what would constitute a component and what would constitute a sub-assembly, and the only dispute was whether the goods imported were components or complete photocopier machines and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be a component or an accessory. Sub-assembly is a structural assembly, as of electronic or machine parts, forming part of a larger assembly as defined by the Random House Compact Unabridged Dictionary (page 1891) and the Webster s Third New International Dictionary at page 2273 defines a sub-assembly as a structural unit manufactured or assembled separately but designed to be incorporated with other units in the final assembly of a finished product . Many of the items mentioned in the packing list are sub-assemblies e.g. main frames, ADF, developing unit, fixing unit, PCBs, etc. 6. Therefore, a specific import licence was required for clearance of the same. 7. The decision in the case of Bhagwan Electro Photocopiers cited supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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