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M/s. Xing International Versus C.C. New Delhi (Import and General)

2016 (5) TMI 914 - CESTAT NEW DELHI

Classification - LED panel or LED Television - Import of goods having essential characteristics of Television in terms of Rule 2(a) of the General Rules of Interpretation of the Customs Tariff Act - Held that:- the examination report and re-examinati .....

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box in which the goods were contained is also found to have been labeled LED panel as per the photocopy of one side of the box. It is further seen that as per the sale invoices the appellant has been selling these goods to the various traders in the .....

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and they become television when speaker and mother board and other parts mentioned earlier are attached thereto. Therefore, the goods have to be treated as LED panels (and not as LED Television) and LED panels are freely importable and do not require .....

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r. Jatin Mahajan (Advocate) for the Appellant Mr. Vaibhav Bhatnagar (AR) for the Respondent ORDER The appeal is filed against order-in-appeal dated 27.01.2016 which upheld the order-in-original dated 19.10.2015 in terms of which it was held that the .....

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registration which appellant did not have and therefore they were held liable to confiscation under Section 111(d) and 111(m) of the Customs Act, 1962 and allowed to be redeemed for the re-export on fine of ₹ 50,000/-. Penalty of ₹ 25,000 .....

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kers, remote controls, power cables, Mother board and sockets and therefore it cannot be said that the goods satisfied the essential characteristics of television. These goods were used for repairing of televisions or sold as LED panels. 3. The Ld. D .....

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tional as TV and consequently, the impugned order is sustainable. 4. We have considered the contentions of both sides and perused the records. 5. We find that the appellant had placed order for LED panels. The examination report of Customs officers d .....

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and without the sockets. The box in which the goods were contained is also found to have been labeled LED panel as per the photocopy of one side of the box shown during personal hearing. It is further seen that as per the sale invoices the appellant .....

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