UNITED TELECOMS LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Original No. 28/2006 dated 1 -5 -2007.

(2.) THE relevant fact that arise for consideration are that the period from May 2003 to July 2003, appellant M/s. United Telecom Ltd. (UTL) imported certain goods from M/s. Axess Telecom, Korea for the clearance of which they filed 10 Bills of Entry at the ICD Bangalore, as detailed in Annexure IA to show cause notice, in the bills of entry and the import invoices, the goods were described as Parts, components and accessories of cellular phones, followed by further item -wise description viz.,

(3.) SUBSEQUENT to such investigation carried out by the authorities, the lower authorities issued show cause notice to the appellant for the purpose of recovery of differential duty and for reclassification of the goods imported by the appellants and denying the benefit of the Notification. The appellants contested the show cause notice on various grounds, mainly, that the parts imported have been subjected to process of manufacture in terms of the Central Excise Law, and demand is not sustainable as the assessment and bills of entry are not challenged and revenue has not adduced any evidence to show that the goods which were imported have the essential characteristics of cellular phone and provisions of Interpretative Rule 2 (a) will be applicable. The Adjudicating Authority did not agree with the contentions, that were raised by the appellants before him and coming to such a conclusion, passed the following order.