1996 (7) TMI 282

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....t, President]. - Appellants are absent in spite of notice of hearing. We have heard Shri T.R. Malik, SDR and perused the papers. 2. Appellants are engaged in the manufacture of TV Projectors and allied equipments. They imported projection T.V. picture tubes from a manufacturer in USA. According to them, during the warranty period certain number of picture tubes were replaced free of cost a....

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....port, the goods have to be assessed, valued and duty levied and paid for clearance. This is so irrespective of the fact that goods imported are original equipment or replacement parts. Neither Section 12 or 14 of the Customs Act, 1962 nor the scheme of the provisions therein indicate any exception to this normal rule in the case of replacement parts. The fact that parts said to be in replacement o....