1990 (1) TMI 181 - AT - Customs

Imported items deemed components of Aerosol Valves, Tribunal rules in favor of appellants

The Tribunal ruled in favor of the appellants, determining that the imported items were components of Aerosol Valves as per the evidence presented. The ... Import - Actual users Issues:- Appeal against order of Additional Collector of Customs confiscating goods under Section 111(d) of the Customs Act for importation of 'Aerosol Valves' under OGL.Analysis:1. Importation of Components: The appellants argued that the imported items are components of 'Aerosol Valves' covered by Appendix 6 item-I of the Import Policy. They contended that Entry No. 422 in List-8 Part-1 of Appendix-6 permits 'Aerosol Valves, other than metered type' for actual users. The Ld. Advocate presented evidence showing that the items imported were indeed components of Aerosol Valves, emphasizing the importance of the 'Dip Tube' as a major component for a complete Aerosol Valve.2. Contention of Respondent: The Respondent argued that the items were imported in S.K.D. condition and referred to restricted items under Appendix-3 and Sl. No. 487, which are meant for actual users only. The Respondent proposed that the case should be remanded for further examination as the appellants are not actual users of the restricted items.3. Nature of Imported Valves: The imported valves were declared as components for Aerosol Valves, and the examination report confirmed the presence of Valve Body, Washers, and Nozzles. The Ld. Advocate explained the term 'component' as per ITC Policy and Handbook of Aerosol Technology. The components of a Valve were detailed, highlighting the absence of the Dip Tube, which is crucial for a complete Valve assembly. The adjudicating authority failed to provide a basis for considering the imported items as complete Valves.4. Decision and Rationale: The Tribunal found that the imported items constituted components of Aerosol Valves as per the evidence presented. The order of the Additional Collector confiscating the goods was set aside, granting relief to the appellant. The Tribunal emphasized that the appeal was admissible based on the findings that the consignment did not contravene the ITC Policy, as argued by the appellants. The Respondent's plea for de novo consideration was deemed unsustainable at this stage of the appeal process, as the limited issues from the adjudication order were under review.In conclusion, the Tribunal ruled in favor of the appellants, determining that the imported items were indeed components of Aerosol Valves as per the relevant policies and definitions provided. The order of the Additional Collector was overturned, and the appellants were granted consequential relief based on the findings presented during the appeal proceedings.