Concessional customs duty for electronic equipment parts turns on actual use and technical certification under the notification.

Imported goods claimed concessional customs duty under Notification No. 233/83-Cus as parts used in the manufacture of electronic equipment. The Tribunal stated that an item may be a finished product yet still qualify as a part for manufacture of another product, so the real test was whether the goods were imported for and actually used in electronic equipment manufacture within the notification. It also noted that a certificate from the competent technical authority, issued under the notification, showed the items were dedicated components with no independent stand-alone application, and such evidence could not be rejected without cogent reasons. The matter was remanded for fresh factual determination of eligibility.

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Issues: Whether the imported goods were entitled to concessional duty under Notification No. 233/83-Cus dated 18-8-1983 as parts used in the manufacture of electronic equipment.

Analysis: The imported items were treated by the adjudicating authority as complete products in themselves, and therefore not as parts. The Tribunal held that a finished product may still function as a part in the manufacture of another product, and the real enquiry was whether the goods were imported for and actually used in the manufacture of electronic equipment within the notification. The certificate of the competent technical authority, issued in terms of the notification, indicated that the items were dedicated components with no independent stand-alone application. The Tribunal held that such technical evidence could not be rejected without cogent reasons and that the matter required a fresh factual determination by the original authority.

Conclusion: The impugned order was set aside and the matter was remanded for de novo consideration on eligibility under the notification.

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