TaxTMI 
TaxTMI 
1987 (7) TMI 254
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....r per : K.L. Rekhi, Member (T)]. - The common grievance of the appellants in these two appeals is against - (1) denial of the concessional rate of customs duty under exemption notification No. 232/83-Customs dated 18-8-1983 and (2) imposition of fine of Rs. 50,000/- (in lieu of confiscation of the imported goods) and penalty of Rs. 10,000/- in each of the two cases for violation of import trad....
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....t Actual Users of the goods despite their having obtained the aforesaid SSI Registration Certificate from the Director of Industries because they had produced nothing during the 1-1/2 years period after obtaining the said Certificate and around the time of import of the goods their factory was still in the initial stages, (2) their registration was for the aforesaid electronic gadgets and not for....
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....inal shows that the subject imports were the very first imports made by the appellants and they too got held up by customs. These goods are still under detention. The appellants have placed before us the certificate dated 6-11-1986 issued by the General Manager, District Industries Centre, Raipur to the effect that the appellants imported five more types of components and used them in the producti....
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....c. were intended to be imported and not the materials and components required for making the immediate components, sub-assemblies etc. It is a settled position in law and fact that the component of a component of the machine is also a component of the machine. We find that an earlier three Member Bench of this Tribunal took a similar view in their order dated 24-10-1985 passed in appeal Nos. CD(SB....