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Issues: (i) whether the imported power supply unit was proved to have been short-supplied with the original Plasma Deposition System and therefore entitled to the benefit of Notification No. 77/89-Cus; (ii) whether a power supply unit imported separately could be treated as part of the Plasma Deposition System for exemption and classification purposes.
Issue (i): whether the imported power supply unit was proved to have been short-supplied with the original Plasma Deposition System and therefore entitled to the benefit of Notification No. 77/89-Cus.
Analysis: The examination report before clearance recorded that the packages contained the Plasma Deposition System with specified components and no objection was raised at the time of clearance. The later claim of short supply was unsupported at that stage and the subsequent correspondence and assertions were not sufficient to displace the contemporaneous examination record. The evidence led by the appellants did not establish the alleged short shipment.
Conclusion: The alleged short supply was not proved, and the claim to exemption on that basis failed.
Issue (ii): whether a power supply unit imported separately could be treated as part of the Plasma Deposition System for exemption and classification purposes.
Analysis: A separately imported power supply unit was treated as a specific item capable of independent import. Even if it functioned in connection with the system, separate import prevented it from being treated as part of the Plasma Deposition System for the claimed exemption. The classification position was also supported by Note 2(a) of Section XVI, under which separately imported components are assessed on their own merits.
Conclusion: The separately imported power supply unit was not entitled to be treated as part of the Plasma Deposition System, and the exemption was unavailable.
Final Conclusion: The impugned order was sustained, and the appellants were not entitled to the claimed customs exemption for the separately imported power supply unit.
Ratio Decidendi: A component imported separately after clearance cannot be treated as part of a composite imported machine for exemption unless its alleged short supply is contemporaneously proved and the goods are shown to fall within the exemption notification on their own terms.
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