TaxTMI 
TaxTMI 
1986 (9) TMI 162
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....finished) under Bill of Entry No. 718-D dated 12.9.1979 through Bombay Custom House. The goods were assessed by the Custom House under Heading 87.04/06(1) of the C.T.A., 1975 at the rate of 100% ad valorem plus auxiliary duty at 20% ad valorem plus additional duty of 8% ad valorem. Appellants filed an application for re-assessment of the goods and consequential refund of excise duty paid, but the Assistant Collector of Customs, Air Cargo Unit, Bombay rejected the claim as unsubstantiated as the appellants did not produce the requisite documents despite sufficient time having been allowed by the Assistant Collector. An appeal was filed before the Collector of Customs (Appeals), but the same was rejected by the impugned order. While rejecting....
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....eading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), imported unassembled or disassembled. (ii) It is a settled law that for the purposes of levy of customs duty on imported goods the nature and condition of the goods at the time of their import is relevant and not their condition and nature at a later point. This Tribunal's decision reported in 1985-ECR-1422 has been relied upon for this argument. (ii....
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.... The Tribunal's decision reported in 1983-ECR-667-D has been relied upon. 5. In paragraph 8 of the written submissions dated 14.8.86, the appellants have given up their earlier claim for re-assessment of additional (c.v.) duty at Rs. 100/- per M/Ton and have accepted the c.v. duty as assessed by the Custom House. The issue to be decided by us is, therefore, limited to the classification of the goods for the purpose of basic customs duty. 6. During the hearing before us, Shri Anand R. Nadkarni, a representative of the appellants company, who has appeared on behalf of the appellants, has relied upon the written submissions dated 14.8.86 and has orally added that the entire Tariff Heading 84.63 relates to transmission system an....
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....as follows:- "87.04/06 : Chassis fitted with engines, bodies (including cabs) and parts and accessories of the motor vehicles falling within Heading No. 87.01, 87.02 or 87.03: (1) Not elsewhere specified (2) Parts designed for the articles covered by sub-heading No. (1) of Heading No. 87.01 and sub-heading No. (3) of Heading No. 87.02. Section Note 1(k) of Section XVI lays down that this Section does not cover vehicles, aircraft, ships or boats, of section XVII. Further, as stated by the learned S.D.R., Section Note 2(e) of Section XVII provides that "parts" and "parts and accessories" appearing in this Section are to be taken not to apply to machines and mechanical appliances and other articles falling within Heading Nos. 84.01....
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....tion that the imported semi-finished parts attained the essential character of finished gear box parts. As these goods related to gear box of jeep,' they were correctly assessable under Heading 87.04/06(1) of the Tariff as already held by us in the preceding paragraph. This classification is not on the basis of the end use, as urged by the appellants in the written submissions, but because of the provisions of Section Note 2(e) of the Section XVII and Section Note 1(k) of Section XVI of the Import Tariff. The arguments noted in paragraph 4(ii), (iii), (vii) and (vii) of .this order are not, therefore, relevant to the facts of the present case. As the appellants have accepted the c.v. duty assessed by the Custom House, the argument advanced ....