TaxTMI 
TaxTMI 
1987 (1) TMI 281
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....r OGL against Item 565(21) of Appendix 6, List 8, Part-I of the Import Policy 1985-88 (for short the Policy). The Customs, however, objected to the clearance on the ground that the Tape Deck Mechanism contained recording head and four electronic circuitry. The Customs took the view that the imported goods were covered by Entry 610 of Appendix 3 Part-A of the Policy and as such required a valid licence. 2. The Collector of Customs, Airport, who held the enquiry, stated in his order that on inspection of the sample he found that there are four printed circuit boards and one of them has several mounted electronic components and others have connectors and the whole system has been connected through wires. He, therefore, held that the importe....
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....out Rs. 1600/- to Rs. 1700/- and whereas the value of the P.C. Board with the connector as called electronic circuit is only Rs. 10/-. It was also urged by Shri Mankani that the goods tape deck mechanism is covered by Item 565(21) of Appendix 6, List 8, Part-I. Item 565 of Appendix 6, List 8, Part-I consists of electronic items. Having regard to the heading of the Item 565, if the tape deck mechanism contained a few components of electronic items, it does not cease to be tape deck mechanism. The further submissions of Shri Mankani are, Item 610 of Appendix 3, Part-A specifically excluded items mentioned in Appendix 6, List 8, Part-I and, therefore, even if the imported goods is considered as electronic assembly or sub-assembly, which specif....
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....nism other than those in Appendix 3 Part-A". 6. Appendix 3 Part-A consist of list of limited permissible items of raw materials, components, consumables, tools and spares other than iron and steel and ferro alloys. For our purpose, it is sufficient to refer to Items 609 and 610 of this part. Item 609 reads "All electronic equipment/systems, howsoever, described (including consumer and professional types) excluding those specifically allowed under OGL in this policy or specified elsewhere". Item 610 as it stood on 12-4-1985 and as amended by Public Notice No. 102-ITC(PM)85-88, dated 6-6-1986 are given here-under juxtaposition : As on 12-4-1985             On or after 6-6-....
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.... 9. The combined reading of the Item 565, sub-item 21 of Appendix 6, List 8, Part-I and Items 609 and 610 of Appendix 3, Part-A makes it clear that kits, ready to assemble sets, assemblies, sub-assemblies, modules and combination thereof consisting of electronic items of all electronic equipments and systems cannot be imported under OGL. But then kits, ready to assemble sets, assemblies, sub-assemblies, modules and combination thereof consisting of electronic items and all items in Appendix 6, List 8, Part-I can be imported as OGL items. It is not all assemblies or sub-assemblies or combination thereof consisting of electronic items that are excluded from OGL. Assemblies, sub-assemblies of electronic items of electronic equipment's or sys....