1997 (12) TMI 296

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....of the goods imported to the benefit of Notification No. 188/87-Cus., dated 29-4-1987 (as amended). As common issue for our consideration is involved in all these three appeals, they are being disposed of by this common order. 2. When the matter was called no one appeared for the appellants. The notice for today's hearing has been issued to all the three appellants. In the interest of justice the matter was adjourned for today. Copy of the note-sheet so order out dated 5-9-1997 was sent to the appellants. As the matter is old in which the goods had been imported in the year 1988, we are proceeding to deal with the matters on merit after hearing Shri A.K. Agarwal, SDR. 3. The appellants had imported electronic components and ....

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....ease to be a potentio meters. Under Notification No. 188/87-Cus. Sr. No. 1 of the Table annexed to the said notification resistor (other than heating resistors) and potentio meters were eligible for the concessional rate of customs duty. The exemption is only to the resistor and potentio meters. In the electronic industries the potentio meters had a definite understanding. Of course there are different types of potentio meters. But the tuning unit is as such is different from the potentio meters which only form one of the component of the tuning unit. 5. The exemption notification had to be construed strictly and when in the exemption notification No. 188/87-Cus. the resistor and potentio meters were included for the purposes of the....

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....ad dealt with the matter in detail and had discussed the various contentions raised by the appellants. He had also referred to the product description and technical literature and had come to a decision that the goods imported were not mere potentio meters and that the importers had wilfully omitted to give full description of the goods and had mislead the Department by simply describing the goods as potentio meters just to avail the benefit of notification which was not available for the goods under consideration. 8. A reference had been made in the show cause notice and in the adjudication order to the clarification given by the Department of Electronics. The appellants have pleaded that this clarification was not made available t....