TaxTMI 
TaxTMI 
1998 (2) TMI 188
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....led a Bill of Entry No. 9813, dated 29-8-1989 for home consumption; but subsequently at their request it was allowed to be converted into Bond Bill of Entry. At the time of importation and filing of the aforesaid Bill of Entry a question had arisen as to whether the whole should be treated as one single system and assessed and cleared as such under Heading 9030.39 as claimed by them, or, as Department looked at it, the various units or items should be assessed separately on merits. 2. At the time of the assessment of the into Bond Bill of Entry for one of the items of the `system', namely, Series Resonant Power Supply unit comprising of the items mentioned in the adjudication order, was classified by the Department under 8504.40. It h....
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....maining item as well the whole thing will have to be reconsidered by the Assistant Collector appropriately and therefore it is his request that this matter may also be remanded with suitable directions. 6. Shri A.K. Agarwal, ld. SDR has no objection to remand the matter in view of the factual position outlined by the ld. Counsel. 6. In response to a query from the Bench ld. Counsel further clarified that even from the present assessment order it would be apparent that initially one Bill of Entry No. 9813 was passed in respect of the whole consignment. According to them one single system was imported for testing of cables; and their request at the time of filing the initial as well as subsequent Bills of Entry was to this effect ....