TMI Blog2005 (7) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... n No 21/2002-Cus., dated 1-3-2002. Later show cause notices were issued alleging that the goods they had imported were not merely parts; that the parts as imported had the essential character of cellular phones and the cellular phones themselves are not entitled for the benefit of the said Notification. The demands are within time. The learned Counsel at the time of hearing contended that without challenging the order of the assessment, the Department cannot issue show cause notice in terms of the ruling rendered by the Apex Court in the case of Priya Blue Industries - 2004 (172) E.L.T. 145. The Revenue was directed to file comments with regard to the applicability of ratio of the Apex Court judgment in the Priya Blue Industries Ltd. case ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would cause undue hardship to the assessee. Therefore, he prays for full waiver of pre-deposit of the duty amount. 3. The learned SDR submits that the grounds raised by the assessee pertaining to reopening of assessment by issue of show cause notice without filing appeal against finalisation is a question of law which is to be gone into in detail at the final stage. He submits that by applying Rule 2(a) of the General Rules of Interpretation, the parts as imported had the essential characteristic of the final products. Therefore they have to be treated as cellular phones and therefore, the benefit of notification is not available. He submits that the Revenue interest is required to be safeguarded as the amount involved in the matter is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etation Rules to hold that the goods imported did not have essential characteristics of the final products. The assessee has carried out several process to bring the product into existence, hence prima facie the item cannot be considered to be cellular phones. The Revenue's contention that the appellants have not pleaded financial hardship and that they should be directed to pre-deposit the amount is not a ground to direct them to pre-deposit as they have strong prima facie case on merits, hence waiver of pre-deposit has to be granted in the light of the judgment of the High Court of Judicature at Allahabad rendered in the case of I.T.C. Ltd. (supra). The appellants have strong prima facie case in their favour on merits and therefore full w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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