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TMI Blog2014 (6) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... Puri, DR JUDGEMENT Per: D N Panda: Ld. Counsel vehemently opposes the first appellate order on the ground that the goods brought to India were not restricted goods and that is not covered by the EXIM Policy of 2004-09. The goods were only GPS and Modem but not the GPS and trans-receiver. Such goods are not covered by the EXIM Policy. Therefore, the classification adopted by the Revenue is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of GPS Transreceiver. It has also been seen, as discussed in foregoing Paras, that GPS Transreceiver is separate and distinct item and different from GPS Receiver and Differential GPS. In view of these facts, I hold that the impugned goods are nothing but GPS Transreceiver, classifiable under CTH 85269190. This holds good not only for the classification under Customs Tariff Act but also for othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellate authority appears to have applied his mind to understand whether the goods imported was covered by EXIM policy of 2004-09. He has noted what that GPS trans-receiver means. He was of the view that GPS receiver is different from GPS trans-receiver. Accordingly, he held that there was licensing requirement under EXIM policy. When no licence was obtained, the goods were liable to confi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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