2000 (8) TMI 542

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd licences were used for imports valid under Appendix 3 Part A of the Import Policy. The Collector of Customs, Chennai after hearing the parties decided the matter of classification of power supply boards and also requirement of ITC licence for printer mechanisms of a width more than 40 columns (Platten width) by holding the power supply boards to be classified under heading 8504.40 and he allowed 2500 numbers of printer mechanisms free of duty against an advance licence and ordered payment of differential duty on 3000 numbers of printer mechanisms cleared on provisional assessments as he did not find any action liable under Sections 111(d) and 111(m) of the Customs Act. He also did not propose to take any action under Section 112 of the C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fence committed be imposed U/S 112 ibid upon M/s. SCL or pass such order as deemed fit. 3. We have heard the ld. DR who has submitted as follows :- Power supply boards. These were ordered to be classified under heading 8504.40 as static converters. This is wrong for the following reasons :- These boards are specifically designed as part of DL 3400 Dot Matric Printer and are designed to supply power only to the printer. These are referred to in the documents as SKD parts of printer. Hence classification as parts of printers under heading 8473.30 would be appropriate and differential duty is payable. For import policy purposes also the goods were ordered to be treated as static converters falling under Appendix 3A of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lows :- "the goods are unassembled components and if they are assembled could give essential character of a printer though it will be incomplete" This to our mind would indicate that the populated circuit board in the present condition would entitle to be assessed as static converters under heading 8504.40 as arrived at by the ld. Collector under heading 8504.40. We do not find any infirmity in the findings arrived at by the Collector nor do we find any fresh material in the present appeal to change the classification as arrived at. (b) As regards the ITC licence requirement for printer mechanisms of a width more than 40 columns (platten width), we find that appendix 2B S. No. 176 reads as follows :- "176. Kits/ready to assemble....