2000 (10) TMI 340

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...."Mikron, Swiss make, Model WF 31C-1, Tool Room Precision Co-ordinate Jig Boring Machine" in December, 1985. They sought to clear the goods at Customs by filing Bill of Entry No. 9027, dated 23-12-1985 through their CHA, claiming that the import was covered under OGL in terms of the relevant Import Policy provisions and that the benefit of concessional rate of duty in terms of Serial No. 2 of the Table to Notification No. 40/78-Cus., dated 1-3-1978 was available to the goods as classified under Customs Tariff Heading No. 84.45/48. The goods had been supplied by M/s. Mikron AG, Switzerland at a CIF value of DM 297780/- under their invoice dated 12-12-1985 which also described the goods as aforesaid vide B/E. The Bill of Entry was assessed and....

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....lia, that M/s. Klockner had, in connivance with M/s. SNJ, misdeclared the goods to secure benefits under the Import Policy and the Notification; that the imported machine was "Universal Tool Room Milling and Boring Machine" which was chargeable to duty @ 40% + 25% + CVD 12% under the Customs Tariff and for which specific import licence was required as per para 38 of the Import Policy 1985-88; that the items imported in April, 1987 were not spares but optional accessories for the machine imported earlier and the same were also not importable without specific import licence; that the value of the goods required to be enhanced in terms of Section 14(1) of the Customs Act read with the Valuation Rules thereunder; that differential amounts of du....

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....other issues will depend on how this question is decided upon. The basic issue rightly understood by learned Collector who observed in para (84) of the impugned order as follows :- "When a distinction has to be made between a universal milling machine which is neither eligible for import under OGL nor for the benefit of the exemption Notification it has necessarily to be found out whether a particular machine is certainly tool room precision co-ordinate jig boring machine or not because unless it is proved to be that it can neither be imported under OGL nor will be eligible for benefit under the exemption Notification." 7. We note that, in deciding the above basic issue against the importer, learned Collector relied on the opinio....