9911796707
TMI Blog2007 (5) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. In the impugned order, learned Commissioner demanded duty of over Rs. 1.9 crores under Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for the Manufacture of Excisable Goods) Rules, 1996 from the appellants and imposed on them equal amount of penalty. The above demand of duty is in respect of goods declared in the bill of entry as 'parts and components of automatic teller machines' and classified under SH 84729030 of the First Schedule to the Central Excise Tariff Act. The demand is consequential to denial of the benefit of Customs Notification No. 21/2000 as amended by Notification No. 25/2005-Cus. The import covered parts/components of machine designated as 'ATM of Model P75' and also parts/components of machine de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sophisticated machines which not only dispenses cash but also perform other banking transactions like depositing cash, collecting cheques, bill payments, funds transfers etc. Reverting to Order-in-Appeal No. 101/2006 ibid, learned Counsel points out that the said order was passed by the appellate Commissioner after watching demonstration of the machine manufactured out of the imported parts. It is submitted that such demonstration disclosed the automatic nature of the depository functions also. On this basis, learned Counsel has claimed strong prima facie case against the demand of duty raised by the Commissioner in respect of parts and components of 'ATM of Model P75'. In respect of the other model, learned Counsel has argued that, though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r judicial forum. However, in respect of the goods imported for the manufacture of 'ATM of P77 Model', we do not think that the appellants can claim support from the Board's Circular or the HSN Notes inasmuch as the machine admittedly has no depository function. Even the Appellate Commissioner's order, which has been heavily relied on by learned Counsel in respect of 'P75 Model', is against the appellants insofar as 'P77 Model' is concerned. Hence we are constrained to direct the appellants to predeposit the amount of duty leviable on the goods imported for the manufacture of 'P77 Model of ATM'. Accordingly, the appellants shall deposit the amount within 4 weeks and report compliance on 11-7-2007. In the event of compliance, there will be w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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