1990 (2) TMI 166

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....consignment of Heat Shrinkable Sleeves valued at Rs. 3, 19, 067/- for which the Bill of Entry was filed in December, 1988 at the Air Cargo Complex, Bangalore. The respondents claimed exemption for the goods under Notification 206/76 against S. No. 5(i) and (ii) as Radar spares and accessories by producing duty exemption certificate from the Ministry of Defence and claimed duty free assessment. It was their claim that the shrinkable sleeves were in 1.2 metres length per piece and were therefore component parts. After hearing them in the matter the Asstt. Collector of Customs Air Cargo Complex held, on examination of the goods, that the heat shrinkable sleeves were found to be in running length and that they were only raw material, and as suc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of raw material and even if they are to be taken as component part, they were of general use, being in the nature of conduits, used for insulating electric cables and not in the nature of cables used in Radar. Therefore, on this ground also they cannot be deemed to be accessories or parts of Radar eligible for duty free assessment under Notification 206/76. 3. We have carefully considered the submissions made by the learned D.R. and the learned counsel. The Asstt. Collector had held that the goods, namely heat shrinkable sleeves were in running length and on this ground held them to be raw material ineligible for exemption under Notification 206/76. Examining this contention of the department we find that the general certificate dated 11-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on and resistance to corrosion may be used in applications where mechanical protection of wires, cables and solder joints is required for component covering or strain relief applications. It is also seen from the true copy of Customs Examination Report on the relevant Bill of Entry that the goods on examination were found to contain plastic sleeves as per Invoice dated 16-11-1988. We have already seen that the order itself was for such sleeves in numbers of 1.2 Metres each. According to the write-up given by the respondents, it has been stated that these sleeves are intended to be used on the inter-cable assemblies and that they are used directly in such assemblies without any re-work. These facts are undisputed by the department. Therefore....