TMI Blog2019 (11) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... the intended finished goods is also an indictment of the Central Government for indulging in superfluity. In the absence of such consideration by the adjudicating authority and casual discarding of the expert opinion of Department of Electronics, we are constrained to hold that the findings in the impugned order are not sustainable and must be set aside - matter remanded back to the original authority for consideration of the facts and evidences of proper utilisation of the imported goods in the manufacture of assemblies that conform to the description of the finished goods in the exemption notification - appeal allowed by way of remand. - Custom Appeal No. 799 of 2010 And Customs CO No. 91001 of 2013 - A/86837/2019 - Dated:- 13-9-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , falling under heading no. 8521 9020 of First Schedule to Central Excise Tariff Act, 1985 instead of CD Deck Mechanism , falling under heading no. 8522 9000 of First Schedule to Central Excise Tariff Act, 1985, as specified in the said notification. 3. Appellant admits that the goods being cleared by them are DVD players but contends that the operation of such players is possible only with assembling of CD Deck mechanism within such players; according to him, it is by this mechanism that redundancy of the recorded media paired with fading technology is avoided and trends in the technology are marketable without adding costs to the customers. Learned Counsel places on record the end-use certificates corresponding to ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 230 (Tri-Mumbai)] on the need for conformity with specific description in any exemption notification. 5. It has been brought to our notice that the demand for duty has been raised in show cause notice issued by Commissioner of Central Excise, Aurangabad, within whose jurisdiction the appellant has established its factory for manufacture of goods using the imported parts on which the concessional duty of customs has been accorded by the assessing officer under section 17 of Customs Act, 1962 and before whom the appellant has undertaken to comply with the condition of the notification availed. There is no doubt that the post-clearance utilisation is to be administered in accordance with Customs (Import of Goods at Concess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter clearance. It is also alleged that the appellant was in breach of rule 7 of the said Rules by failing to intimate, within two days, due receipt of imported goods in the factory and by failing to maintain the prescribed records. These allegations are based upon statements recorded from the authorised signatory of the appellant and the letter of admission by the appellant. Consequent upon these alleged breaches and the alleged misuse of imported goods for use in manufacture of goods that were not covered by the bond executed in pursuance of the said Rules, the provision of rule 8 of the said Rules has been invoked by the authority issuing the show cause notice to demand the duty foregone, along with applicable interest, and to propose imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. While the adjudicating authority has, in ample measure, demonstrated his superior knowledge of compact discs and digital versatile discs to distinguish a CD mechanism from the DVD mechanism, it appears that, in the process, he has omitted to give thought to the evolution of the technology of players from cassette through compact disc to digital versatile disc without which the media that he has referred to would not be able to serve the needs of consumers. Based on that trajectory of thinking, he has concluded that CD Deck mechanism , which is at the heart of CD players is different from the deck mechanism of DVD player. In the absence of any primary source as an authority for arriving at such a conclusion, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with which the Central Government has attended to evolution of the electronics industry without being bogged down by horse and buggy propositions. 11. In the absence of such consideration by the adjudicating authority and casual discarding of the expert opinion of Department of Electronics, we are constrained to hold that the findings in the impugned order are not sustainable and must be set aside. As the response to the show cause notice, written as well as oral, have not been dealt with, there is no closure to the proceedings. We, therefore, remand the matter back to the original authority for consideration of the facts and evidences of proper utilisation of the imported goods in the manufacture of assemblies that confo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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