9911796707
TMI Blog2000 (11) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... s Circuit Boards (hereinafter referred to as ECB's) were cleared on payment of duty for home consumption during the period Dec' 92 to May' 93 to the appellants own unit at Dehradun on 3 GP.1's and to their customer service division, Bangalore on 5 GP.1s and on GP.1 to Semi Conductor Complex SAS Nagar, Punjab. The SCN alleges all the clearances to be under Rule 57F (i) (ii), while the details in the Annexure to this SCN indicate only against the solitary clearance to M/s. Semi Conductor Complex, SAS Nagar, Punjab the remarks "57F(i) (ii) rejection". It was further alleged in the SCN that clearances were effected vide approved Classification List No. 129 (91-92), 16/92-93 & 18/92-93 classifying the entity ECB as watch parts under Chapter Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified by its end-use, it retains the features of an ECN sufficient enough to be known in Trade parlance as such. Applying Rule 3A of the Interpretative Rules, he found 8542.00 more specific and chapter noting VB of Chapter 85 stipulates its classification under 8542 and use in waters goes against this note. 5. In appeal, the Collector (Appeals) found - (a) As regards disputed amount of Rs. 15,937/- the situations appears to be covered by Rule 57F(i) in as much as Electronic Circuit Board received as inputs have been returned following detection of certain defects without any further processing. Hence, no differential duty on that GP.1 was required to be made. (b) …… "The short point that falls for my consideration is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, is still known as Electronic Circuit Board about which there is no dispute. (ii) As per Rule 3(a) of Interpretative Rules, the Heading which provides the most specific description shall be preferred to heading providing for a more general description. (iii) According to Note 5(b) of Chapter 85, for the classification of articles defined, Heading Nos. 85.41 and 85.42 shall take precedence over any other heading in the schedule which might cover them by reference to, in particular, their function. Heading 8542.00 reads as follows : "8542.00 : Electronic Integrated Circuit and Micro assemblies." From the above description and chapter note 5(b) of Chapter 85 and Rule 3(a) of Interpretative Rules, it is clear that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is insufficient notice, and proceedings pursuant to the same are bad in law being violative of principles of natural justice. Therefore, the SCN and the orders pursuant to the same are required to be set aside. (c) Examining the reasons arrived at by the Collector (Appeals), on merits, to classify the 'ECB sub-assembly' which are found and admitted to have been made on all the Gate Passes, in both these appeals, except the GPs wherein ECN has been cleared under 57F (i) (ii) as defective supply by the supplier at Punjab. We find that there are no reasons arrived at by the learned Collector. His reasons are cryptic and he has not considered chapter note 1(g) of Chapter 91. Such orders, cannot be sustained. (d) Examining the claim of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onents on a support formed, for example, by a printed circuit and assemblies formed by adding to an electronic microcircuit either one or more other microcircuits of the same or of different types or one or more other devices, such as diodes, transformers, resistors. Such assemblies are classified as follows : (a) Assemblies which constitute a complete machine or appliance (or one classified as complete), in the heading appropriate to the machine or appliance. (b) Other assemblies, in accordance with the provisions for the classification of machine parts (Notes 2 (b) and (c) to Section XVI, in particular). For example, an assembly consisting of a number of electronic microcircuits mounted on an appropriate shaped carrier and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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