TMI Blog2015 (4) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... can be assembled into connectors. - Held that:- As is evident from the re-examination report, the contention of the appellants that what they imported was connectors in CKD condition and that the imported goods were assemblable into connectors by simple pliers is not negated thereby. The appellants contention is also in conformity with the finding recorded by the original adjudicating authority in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejecting the contention of the appellants that the goods were actually connectors imported in CKD condition and that by simple pliers can be assembled into connectors. The appellants have taken the same plea before us. 2. We have perused the connected papers. We find that in this very case in the earlier order-in-original dated 16.12.2009 the adjudicating authority clearly held as under: Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the contention of the appellants that they have imported connectors only, but they are in unassembled form. From the aforesaid examination report, it is not clear whether the parts contained in plastic bags would form a complete connector in unassembled form or not. This fact is required to be examined again because if each plastic bag contains parts of a complete connector, then by virtue of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial character of a connector. This is a fact and was reconfirmed by the re-examination report dated 30.1.2010. The re-examination report dated 30.1.2010 referred to above by the adjudicating authority as reproduced in the impugned order reads as under : There are six packages containing parts made up of plastics, steel and rubber as their base material. These are contained in 6 types of tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In view of the foregoing, we are of the view that the contention of the appellants cannot not be upheld particularly when it is in complete harmony with the factual finding of the original adjudicating authority recorded in the order-in-original dated 16.12.2009 and even the re-examination report. Consequently, the appeal is allowed with consequential benefits. - - TaxTMI - TMITax - Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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