VIJAY KUMAR Vs. COMMISSIONER OF CUSTOMS, RAIPUR

JUDGEMENT

(1.) THESE appeals arise out of an order passed by the Commissioner of Central Excise & Customs, Raipur, dated 26 -4 -2001 pursuant to an order of remand passed by this Tribunal in Final Order Nos. 1520 -1521/2000 -B, dated 3 -10 -2000. Appeal E/357 is filed by Shri Iqbal Singh, Proprietor of M/s. Allite Enterprises and Appeal E/356 is at the instance of Shri Vijay Kumar, an employee of the above mentioned proprietary concern.

(2.) M /s. Allite Enterprises (hereinafter referred to as the importers) having IEC No. 1399004671 filed a Bill of Entry dated 24 -1 -2000 at Container Freight Station, Raipur for clearance of import consignment of 45,000 pieces of 'Blank Video Cassettes' made in Japan imported from Singapore. The import consignment was declared as 1/2" Blank Video Cassette of Panasonic Brand; made in Japan for use on S -VHS/Digital S -VCR ITC (HS) -85239003 -20 in the Bill of Entry. It was claimed that the import was under 'OGL'. The customs authorities took the view that the cassettes imported were not suitable for use in S -VHS/Digital S Type VCR and therefore they were classified under ITC Heading 85239003.90 instead of Heading 85239003.20 as claimed by the importer. Doubts were also raised regarding correctness of the transaction value claimed by the importer. A show cause notice was issued to the importer as well as Shri Vijay Kumar who had signed as Proprietor while filing the Bill of Entry. In the show cause notice it was proposed -

(3.) ISSUE regarding classification was elaborately considered in detail by this Tribunal. The relevant main heading of ITC(HS) Classification under EXIM Policy 1997 -2002 reads as follows : - <FRM>JUDGEMENT_193_LAWS(CE)1_2002.htm</FRM>