TaxTMI 
TaxTMI 
1990 (1) TMI 181
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....er : V. Rajamanickam, Member (T)]. - The appeal is against the order of the Additional Collector of Customs relating to an importation of "Aerosol Valves" under OGL. The Additional Collector has confiscated the goods under Section 111(d) of the Customs Act with permission to redeem on payment of a fine of Rs. 30,000/- against which the appellants have preferred this appeal to the Tribunal. ....
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....rosol Valve, and the major component is the "Dip Tube", without which the Aerosol Valve is not complete. He has produced the I.S.I. Specifications for the Aerosol Valve and also excerpts from the "Handbook of Aerosol Technology", Second Edition, alongwith a pamphlet on the manufacture of Aerosol products to explain the fact that the items imported were components of Aerosol Valves. 4. Shri R.M. R....
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....-of-Entry reveals that the package contains Aerosol Valves, parts, i.e. Washers, Nozzle and Valve Body. A sample of the imported items was also produced before the Bench, to explain that these are components. During the arguments, the Ld. Advocate explained the term component which is defined in the ITC Policy, as "components means one of the parts as sub-assemblies or assemblies of which a manufa....
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....he adjudicating authority has not provided any basis for coming to the conclusion that it is a complete Valve, other than the case records and examination of the sample. By saying that he has gone through the case records, no proper finding by way of document has been referred to maintain his contention, the I.S.I. specifications produced and the Hand-book on Aerosol Technology provide an insight ....