TaxTMI 
TaxTMI 
1987 (8) TMI 323
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....dated 23-9-1986 and claimed clearance under O.G.L. Appendix 6(1) of AM 1985-86 Policy. On scrutiny and examination it was observed that the goods imported were in the form of mounted/populated PCBs for V.C.R. and not CTV. The goods were thoroughly examined and samples drawn for inspection were shown to Mr. K.J. Shastri, Sr. Design Executive from NELCO and on inspection of samples it was observed that the goods imported were PCB assemblies for VCR minus the power supply, T.D.M. and Chassis component and the value of these goods were ascertained @ Rs. 1,320/- CIF per piece. Thus the appellant's declaration that these were components of RTV was totally wrong and there was mis-declaration in respect of description as well as value aspect. The i....
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.... briefly stated the facts of the case and has stated that the appellant is having necessary approval from the office of the Development Commissioner, Small Scale Industries, New Delhi for the manufacture of 20,000 colour TV Receiver Sets. He has also stated that the appellant is duly registered with the Director of Industries as industrial unit. He states that the appellant's unit is an actual user of the component raw materials in accordance with Notification No. 232/83-Cus., dated 18-8-1983 subsequently amended by Notification No. 285/83-Cus., dated 3-10-1983; and the appellant is entitled to the facility of concessional rate of duty in terms of the above notification. He states that the appellant had also filed an application for allotme....
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....hat his appeal may be accepted. 4. Shri L.C. Chakravarti, the ld. J.D.R., who has appeared on behalf of the respondent, very much objects to the remanding of the matter and the issue of fresh show cause notice. He states that there is no question of issue of a fresh show cause notice as the appellant had waived the right of issue of a show cause notice on his own and at this stage he cannot ask for the issue of the show cause notice. He further states that the appellant has incorporated a large number of documents as fresh evidence in his paper book and states that there is no application for granting necessary permission for filing of the additional evidence and the Tribunal should not place any reliance on the documents referred to by Sh....