1997 (7) TMI 350

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.... facts of the case are that the appellant manufactures wrist watches. It has imported Integrated Gold Plate (IGP) Bezels through 13 post parcels worth Rs. 13,30,774.03 ps. at the foreign P.O. at Ahmedabad, which was supplied by M/s. CNS Fortune Trading Ltd., Hongkong. It sought for clearance as freely importable, which was not done by the Customs Deptt., on 20-6-1996, a letter was addressed clarifying that IGP Bezel is a watch part and not consumer goods and hence freely importable. On 26-6-1996 show cause notice was issued calling upon the appellant to show cause as to why 4731 pieces of IGP Bezel should not be confiscated under Section 111(d), and why penalty should not be imposed under Section 112(a) of the Customs Act, on the ground tha....

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....The appellant holds Central Excise Licence for manufacture of wrist watches and in availing Modvat. Public Notice 32 para 4 issued by DGFT is satisfied. Appellant, as importer has produced licence to manufacture issued by the Department. 1997 (91) E.L.T. 401 (Tribunal) = 1996 (17) RLT 124 - Sigma Electronics's case facts are similar. It is not at all considered in the impugned order. Earlier goods have been cleared free. This is not case of personal penalty, nor confiscation. IGP Bezel is a raw material to manufacture wrist watches and clocks which are final products. Declaration is filed. SSI certificate is produced. Unless fitted with glass and back cover goods cannot be used. It is not consumer goods. 3. The learned Department re....

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.... Electronics & Others v. Collector of Customs at page 128 Imports Export Import Policy 1992-97. Integrated bracelets cases import not unauthorised not liable to confiscation under Section 111(d) of Customs Act as integrated bracelets are not watch cases covered by negative list. Customs Notification No. 41/85-Cus., dated 28-2-1985 and No. 126/92-Cus. Integrated Bracelet cases - benefit of Notification No. 41/85 available, as it applied not only to parts of watches, but also SKD & CKS packs and Certificate issued by Director of Industries is valid. Since Exemption under Notification No. 41/85 is available, benefit of Notification No. 126/92 is also to be extended. (para 20) Integrated Bracelet Cases : This item consists of Bezel fitted wi....

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...., work on the wrist or arm. So the above meaning makes a lot of difference. As contended by the appellant, the description of the goods in the invoice, checklist weighs more. In spite of clear case of appellant before the respondent, in reply to show cause notice, the impugned order is silent as to how import goods is a bracelet and not - "PCS integrated BEZEL ONE MICR, Gold Plates". In the absence of the case of the appellant has to be and is accepted. 7. Integrated Gold Plated, BEZEL, the Import goods is not the consumer goods as evident by its meaning. Admittedly, there is no back cover, watch dial. It is a rim with glass cover fitted with strap. It is a part of watch. The Department has accepted the Declaration of the appellant ....