TMI Blog2008 (9) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... ) S/Shri B.V. Kumar B. Venugopal, Advocates, for the Appellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Original No. 15/2006 (VR) dated 9-8-2006 passed by the Commissioner of Central Excise Customs, Visakhapatnam-II Commissionerate. 2. S/Shri B.V. Kumar and B. Venugopal, learned advocates appeared on behalf of the appellants and Mrs. Sudha Koka, learned SDR for the revenue. 3. We heard both sides. 4. The appellants imported through Kakinada Port one dredger by filing a Bill of Entry dated 2-12-2004. The description of the dredger is "one Trailer Dredger Volvox Hansa" complete with inventory, accessories and spare parts, rena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the imported goods had been finalized in terms of the Speaking Order of the Deputy Commissioner. Once the assessment has been finalized, the only way to challenge the assessment order is to file an appeal against such an order but not by issuing a show cause notice. In this regard, they rely on the following judgments. (i) Priya Blue Industries Ltd. v. CC (Preventive) - 2004 (172) E.L.T. 145 (S.C.). (ii) Wipro Limited v. CC, Chennai - 2005 (189) E.L.T. 289 (Tri.-Bang.) (iii) Madhus Garage Equipments v. CC (A), Bangalore - 2006 (198) E.L.T. 388 (Tri.-Bang.). (iv) Mac Megha Agro Equipments (P) Ltd. v. CC, Cochin - 2006 (199) E.L.T. 260 (Tri.-Bang.) 5.2 The spares/accessories were imported along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Marks and Nos. as mentioned in the store list, which is enclosed to the Bill of Entry. Check the Description which is set to be "One Trailing Suction Hopper Dredger" "Volvox Hansa" renamed as "Sagar Hansa", complete with Inventory, Accessories and Spare Parts checked randomly and found tallied". 5.3 The learned consultant took us through the Accessories (Conditions) Rules, 1963. He stated that when the accessories and spare parts are imported along with an article, the rate of duty chargeable on the said accessories and spares would be the same rate as that of an article, provided two conditions are fulfilled. The first condition is that the accessories parts and implements should be compulsorily supplied with that article. The other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants had paid separately for the spares and accessories, Hence, the second condition in the said Rule is not satisfied. Moreover, the list of spares contains large number of items and such huge items cannot be considered as normal spares of the dredger. She also stated that the Speaking Order of the Deputy Commissioner has been reviewed by the Commissioner. Consequently, the Commissioner has directed the Deputy Commissioner to file an appeal to the Commissioner (A) for remanding the matter to the Deputy Commissioner for inclusion of the value of spares in the assessable value of the dredger. 7. We have gone through the records of the case carefully. The Commissioner has proceeded against the appellants on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original equipment fitted on board are no longer available readily in the market and have to be ordered specially to the manufacturers. Therefore, there is large lead time for supply. Therefore, as prudent seamanship demands and as an abundant precaution many of the available old and new spare parts are kept on board for eventual/emergency use. 7.1 Moreover, there is no evidence to show that the appellants made extra payments to the foreign supplier over and above the value of the dredger. In the absence of any evidence, it is not correct to hold that the value of the spares and accessories have not been included in the value of the dredger. In fine, based on the available records, we come to the conclusion that both the conditions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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