TaxTMI 
TaxTMI 
1999 (6) TMI 126
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.... In this appeal against Order-in-Appeal No. 113/97, dated 30-5-1997 passed by Commissioner (Appeals), the appellants are aggrieved on the confiscation, fine and penalty imposed on the goods imported by them on two grounds :- (a) that since the goods constitute upto to about 90% of a Photocopying machine therefore they cannot be called components of Photocopying machine, and (b)&e....
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....d. Consultant submits that the examination report itself concedes that these are reconditioned goods. Therefore, it was not correct for the department to hold that these are second-hand goods because reconditioned goods are obviously not absolutely fresh goods. There could be two logical sources for reconditioned goods - Firstly, they could be fresh goods but found defective and therefore recondit....
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....s been imported whereas in their case the PCB has not been imported and hence the facts of this case are even on a stronger footing. 4. Learned Consultant submits that the Dictionary meaning of the word "components" as given in the Concise Oxford Dictionary is "contributing to the composition of a whole". The Shorter Oxford Dictionary (1955 Edition) defines it as a constituent part or elem....
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....d that the goods are reconditioned components of a photocopying machine because the PCB is not imported. I have also perused the decision in the case of Bhagwan Electro Photocopiers (supra). I find that since the Populated Circuit Board has not been imported, the machine cannot perform any function as the PCB is the heart of the machine. Therefore what is imported is merely a set of components for....