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2016 (11) TMI 223 - CESTAT HYDERABAD

2016 (11) TMI 223 - CESTAT HYDERABAD - TMI - Classification of imported goods - WISMO modules and connectors - classifed under CTH 8473 21 00 and avail the benefit of Notification No. 5/2004-Cus dated 08.01.2004 under Sl.No.355 or classified under CTH 8517 90 attracting a concessional rate of 10% Basic Customs Duty (BCD) as available at SI.No.359 of the Notification 5/2004 Cus.dated 08.01.2004, as amended - Held that: - the issue is similar as decided in the case Linkwell Telesystems (P) Ltd. vs .....

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Beevi, Member(Judicial) Mr. Madhu Mohan Damodhar, Member(Technical) Shri G. Natarajan, Advocate for the appellant. ORDER 1.1. Appellant is a manufacturer of hand held terminals like Spot billing machines, Ticket issuing machines, Common meter reading instruments, Automatic Meter reading systems and Micro controller units, etc. For the purpose of manufacture of the above, the appellant imports various electrical / electronic items, inter alia, WISMO modules and connectors (hereinafter referred t .....

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0 and proposing that the same shall be classifiable under CTH 8517 90 attracting a concessional rate of 10% Basic Customs Duty (BCD) as available at SI.No.359 of the Notification 5/2004 Cus.dated 08.01.2004, as amended. Based on proposed reclassification, a duty of ₹ 39,27,578/- was proposed to be demanded against the appellant and the amount of ₹ 31,09,643/- already paid by them proposed to be adjusted against the above said duty demand. There were also proposals to demand interest .....

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f Notification No. 5/2004-Cus dated 08.01.2004, confirmed the demand of duty of ₹ 39,27,578/and adjusted the amount of ₹ 31, 09,643/- already paid by the appellant, further confiscated 1000 Nos. of WISCMO valued on ₹ 22,84,474/- imposed a redemption fine of ₹ 2,28,447/- of the demanded appropriate interest of the and further imposed a penalty of ₹ 39,27,578/- . Hence this appeal. 2.1. Today when the matter came up for hearing, learned counsel for the appellant Shri .....

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the matter stands covered by the decision of Tribunal in the case of Linkwell Telesystems (P) Ltd. vs. CC&CE, Hyderabad-Il [2010(249) ELT 419 (Tri. Bang.)]. 3. On behalf of the Department, learned AR Shri Nagraj Naik reiterated the findings in the impugned order. 4. Heard both the sides and have gone through the facts of the case. We find that the matter is indeed settled and covered by the Linkwell Teleshystems case cited supra, wherein the Tribunal, inter alia, observed as under:- 7.  .....

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ads as follows :- Electrical apparatus for line telephone or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier current line systems or for digital line systems : Videophones Tariff entry 8517.90 read as under : 8517.90 - Parts 8517 90 10 - Populated, loaded or stuffed printed circuit boards 8517 90 90 - Other 7.1 The Commissioner has come to the conclusion that the impugned item is used in line telephone or line telegraphy. The .....

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odules are used in wireless applications and also with the apparatus of heading 8525 which reads as follows :- 8525 : Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras. There are two ways of sending the signals. One is through wires. The other way of sending the s .....

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