9911796707
TMI Blog2015 (4) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. ORDER Per R.K. Singh : Appeal has been filed against the Order-in-Appeal dated 20.4.2010 which upheld the order-in-original dated 10.2.2010 in terms of which the benefit of Notification No. 21/2002-Cus dated 1.3.2002 (Sr. No. 244) was denied on the ground that the goods imported were not connectors, rejecting the contention of the appellants that the goods were actually connectors imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of import is only can say components and after a simple process whatever they may call is required to call it a connector." 3. The Commissioner (Appeals) in his order dated 18.1.2010 (passed in respect of the said order-in-original dated 16.12.2009) recorded his observation as under : "It is the contention of the appellants that they have imported connectors only, but they are in unass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded back." 4. In the impugned order dated 20.4.2010 it is seen that the original adjudicating authority s findings have been recorded as under : "The goods were examined in the light of the directions of the Appellate Authority and found to be parts of connectors which do not form an essential character of a connector. This is a fact and was reconfirmed by the re-examination report dated 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the finding recorded by the original adjudicating authority in the order dated 16.12.2009 (reproduced in para 2 above). The Commissioner (Appeals) has agreed that by virtue of Rule 2(a) of the General Rules of Interpretation in such a situation the goods will be treated as connectors. In view of the foregoing, we are of the view that the contention of the appellants cannot not be upheld parti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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