New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (4) TMI 451 - CESTAT NEW DELHI

2015 (4) TMI 451 - CESTAT NEW DELHI - 2015 (323) E.L.T. 610 (Tri. - Del.) - Benefit of Notification No. 21/2002-Cus dated 1.3.2002 (Sr. No. 244) - denial on the ground that the goods imported were not connectors - contention of the appellants that the goods were actually connectors imported in CKD condition and that by simple pliers 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al No. C/364/2010-CU(DB) - F. Order No. 50893/2015 - Dated:- 11-3-2015 - Mr. Ashok Jindal And Mr. R. K. Singh,JJ. For the Appellant : Shri Prabhat Kumar, Advocate For the Respondent : Shri Amresh Jain, D.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 conn .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

but as such they are not in a identifiable product as a connector. This may require a simple hand assembly or pliers as stated by the importer in their letter but the item has not attained its character as a connector as some more process is required to call it a connector. Even packing/labelling is also called to undergo before calling them a connector. The identifiability of this product at the time of import is only can say components and after a simple process whatever they may call is requ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

again because if each plastic bag contains parts of a complete connector, then by virtue of Rule 2(a) of the Rules for the interpretation for the Schedule to Customs Tariff Act, it will be treated as connector and in view of the aforesaid circular of the Board, the denial of the benefit of the said notification would not be legal. If it is otherwise, the benefit cannot be extended to the impugned goods. This aspect has also not been examined by the adjudicating authority. Since this a matter of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version