SUPER ELECTRONICS Vs. COLLECTOR OF CUSTOMS BOMBAY

JUDGEMENT

(1.) In December 1990 appellant--M/s. Super Electronics imported two consignments of 500 sets of optical disc drives from Lucky Gold Star International Corporation of Korea. It is the contention of the appellant that optical disc drives were imported for the manufacture of radio cassette recorders in combination with CD players (compact disk. players). The goods were sought be cleared under Appendix 6 List 8 at Entry Sr. No. 786 (64)(iii) of ITC Import Export Policy 1990 -1993. The said entry reads thus:

(2.) It is the contention of the learned counsel for the respondent that optical disc drives could be imported by the manufacturers or actual users and not by the appellant who is manufacturing radio two-in-ones.

(3.) It was also contended that the appellant had industrial licence manufacture radio/cassette-recorders and combination thereof and they were not allowed manufacture under the said licence combination of radio cassette recorders with C.D. players.