TEXLA ENTERPRISES Vs. COMMISSIONER OF CUS.

JUDGEMENT

(1.) Appellants filed this appeal against the adjudication order passed by the Commissioner (Customs).

(2.) Brief facts of the case are that the appellants made an import of T.V. parts and filed a Bill of Entry claiming the classification under Heading 85.29 of Customs Tariff. Show cause notice was issued to the appellants on the ground that the goods, in question, appeared to be in the form of components which are to be mounted on bare Printed Circuit Board (PCB), which had also been imported. The operation/process, involved is mere shouldering, thus, the imported components, along with PCBs appeared to make specific part of colour T.V. Further, all such parts taken together, appear to attain the essential characteristic of colour T.Vs. and are classifiable under Heading 85.28 of Customs Tariff. Show cause notice also proposed confiscation of goods and imposition of penalty. The adjudicating authority, after invoking the provisions of Rule 2(a) of Interpretative Rules, held that the goods, in question, are classifiable as colour T.V. The adjudicating authority ordered confiscation of goods and gave option to redeem the same on payment of redemption fine of Rs. fifteen lakh and imposed penalty of Rs. five lakh.

(3.) Ld. Counsel, appearing on behalf of the appellants submitted that the goods, imported, are only components/parts of the colour T.V. The following 14 parts are not imported by the appellants and are to be procured locally: