TMI Blog2007 (11) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T) [ Order per: T.K. Jayaraman, Member (T)]. -1. Revenue has filed this appeal against Order-in-Appeal No. 01/2005/Cus. (D) dated 18-1-2005 passed by the Commissioner of Customs (Appeals) Bangalore. 2. The respondents M/s Sun Micro Systems India Pvt. Ltd. imported hard disk drives under 2 bills of entry. At the time of clearance of the hard disk drives, it was noticed that they bore a label stating that these were "Factory Re paired". All these items were exempted from duty by way of notification. The declared value was accepted by the customs. However, Revenue proceeded against the respondents on the ground that there is a restriction in the Exim Policy with regard to the import of PCs/Laptops, which are second hand and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he set aside the Order-in-Original passed by the Joint Com missioner with consequential relief. Revenue is aggrieved over the impugned order of the Commissioner (Appeals). 3. According to the Revenue, the impugned goods bore the label "factory repaired", therefore it is very evident these are only used as second hand goods. It was also argued that the hard disk drives are used as storage device in computer and they could be used in PCs and Laptops and they can be considered as part of PCs and Laptops. Therefore the restrictions provided under Para 2.17 of the Exim Policy are clearly applicable to the subject item. Therefore there was a prayer for restoring the order in original and setting aside the impugned order of the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were inspected on 1-7-2004 to know the quality of the products. Name of the Suppliers M/s. Sun Microsystems Pvt Ltd, C/o, DHL International, No. 9, Taiseng drive, No. 04-01, Heshe Building, Singapore 535 227. Name of the importer M/s Sun Microsystem India Pvt. Ltd, 6th Floor, Divyasree Chambers, Off. Langford Road, Shanthinagar, Bangalore - 560025. Invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne at one place. In the above case, it is done in a service division. Therefore, we can read the sticker as factory repaired Seagate. BANGALORE D. Srinivas 5.1 He also invited our attention to the clarification given by the Sun Micro Systems itself. They have, in their letter dated 10-6-2004, have clearly stated that these spare parts shipped to Sun Micro Systems are for field replacement and maintenance service of the sun micro system computer workstation products. They have stated that as per the standard policy of the computer hardware original equipment manufacturer to ensure that spare parts shipped are compatible to different configurations available in the field. It is mandatory that spare parts components are subj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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