9911796707
TMI Blog2016 (5) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... mping Duty (ADD) as also against the penalties imposed. Revenue has also filed two appeals against (1) that portion of the OIA where the confiscation of the imported goods and imposition of redemption fine as well as penalties on the importer have been set aside (2) to that portion of OIA where imposition of penalty on Shri M. Udaya Kumar, Director has been set aside. All the three appeals are heard analogous and decided by this common order having arisen out of common cause. 2.1 Bill of Entry No.397872 dt. 2.1.2010 was filed for clearance of goods presented and described as "parts of injection moulding machine" therein indicating classification under 84779000. This declared classification was rejected by the Revenue and the same was order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty. Therefore, present appeals arose against such consequence of adjudication. 4. The challenge from the importer is mainly on the point that Anti Dumping Duty has been levied vide Notification No.47/2009-Cus. dt. 12.9.2009 (provisional), which has subsequently been confirmed vide Notification No.39/2010-Cus dt. 23.3.2012. The ADD is leviable on Plastic Processing or Injection Moulding Machine and not on its parts. According to appellant-assessees what has been imported is not a complete machine for which, the ADD cannot be imposed. In their support, they have relied upon the opinion given by the qualified Chartered Engineer who after inspecting the consignment and the related documents has given his opinion (para-9) as under :- "O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled." According to Revenue, in terms of the above rule of interpretation, what has been imported in both the Bills of Entry put together is nothing but "injection moulding machine". The investigation conducted by the SIIB has established that the importer has split the 'plastic moulding machine' into more than one consignment to circumvent the payment of Anti Dumping Duty. Consequently, the goods covered by both the Bills of Entry should be construed to be complete plastic injection moulding m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (9) of the said Table." From the above, it is clear that the ADD is imposed only on the plastic processing or injection moulding machines when they are imported from the specified country and subject to other conditions. Looking at the nature of goods imported vide the two Bills of Entry as presented, the nature of goods was "parts of the injection moulding machine". The technical aspects of the imported goods have been gone into by the Chartered Engineer who in his certificate dt. 25.2.2010 has categorically concluded that the parts imported in the two shipments will not form complete individual machines. The missing parts such as Control Unit (Computer Controller), Electrical Parts (Control Cabinet) and Drive Unit (Servo Drives & Pumps) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
