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M/s. Preston Engg. Co. (Delhi) Pvt. Ltd. Versus CC, New Delhi

2015 (4) TMI 451 - CESTAT NEW DELHI

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 in CKD condition and that the imported goods were assemblable into connecto .....

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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 connectors, rejecting the contention of the appellants that the goods were actua .....

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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 required to call it a connector. 3. The Commissioner (Appeals) in his order date .....

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hen 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 fact and is required to be looked into by the assessing officer, the matter .....

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