1997 (11) TMI 259

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....sistant Collector. 2. The facts of the case are that the appellants imported Plasma Deposition System and presented a Bill of Entry dated 5-12-1989 at Madras. The appellants claimed the benefit under Serial No. 76 of Notification No. 77/89-Cus. The appellants submitted that the power supply units were short shipped by the foreign suppliers and that they have now supplied this power supply unit without payment of duty and, therefore, requested that they may be given the benefit as it was a part of the Plasma Deposition System. The Assistant Collector held against them on the ground that as per Note 2(a) of Section Note XVI power supply unit is to be assessed separately as it was not imported alongwith the main equipment and, therefor....

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....e system as is evident from the technical literature of the manufacturer. He submits that from the correspondence exchanged and the material brought on record clearly shows that the power supply unit was not supplied by the foreign supplier while supplying the goods. He refers to the Bill of Entry and submits that the weight of the power supply unit was 900 kgs whereas the weight of the other items was only 300 kgs. The ld. Counsel submits that it was the mistake on the part of the foreign suppliers who made it good by supplying the power supply unit without any cost. He submits that since the power supply unit is an integral part of the Plasma Deposition System and was not supplied with the original equipment, therefore, power supply unit ....