AI Drafter 
TaxTMI 
TaxTMI 
2002 (7) TMI 316
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....use notice was issued to the appellants on the ground that the goods, in question, appeared to be in the form of components which are to be mounted on bare Printed Circuit Board (PCB), which had also been imported. The operation/process, involved is mere shouldering, thus, the imported components, along with PCBs appeared to make specific part of colour T.V. Further, all such parts taken together, appear to attain the essential characteristic of colour T.Vs. and are classifiable under Heading 85.28 of Customs Tariff. Show cause notice also proposed confiscation of goods and imposition of penalty. The adjudicating authority, after invoking the provisions of Rule 2(a) of Interpretative Rules, held that the goods, in question, are classifiable....
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.... complete or finished article. The appellants relied upon the decision of the Tribunal in the case of - (1) B.E. Office Automation Products & Anr. v. C.C. reported in 2000 (122) E.L.T. 908 (T) = 2001 (43) RLT 159; (2) New Century Impex v. C.C. reported in 2002 (142) E.L.T. 701 (T) = 2002 (50) 760; and (3) Larger Bench decision of the Tribunal in the case of B.H.E.L. v. C.C. reported in 1987 (28) E.L.T. 545 (T). 5. Ld. D.R., appearing on behalf of the revenue, reiterates the findings of the lower authorities and relied upon the decision of the Tribunal in the case of Universal Commercial Corporation v. C.C. reported in 1994 (69) E.L.T. 150 (T) to submit that the Tribunal held that parts of air-conditioning machines are to be classifi....
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....r falling to be classified as complete or finished by virtue of this rule), imported unassembled or disassembled." This Bench of five members had been constituted for the purpose of evolving, if possible, any general guidelines that would govern the application of the provisions of rule 2(a). It was in this connection that various earlier decisions were referred to. In these earlier decisions the provisions of this rule were applied to determine whether the incomplete or unfinished product imported will have to be classified under the heading under which the completed product would fall. Naturally, in applying the rule the conditions set forth in rule 2(a) were taken into consideration in order to decide whether the said conditions were ....
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....al character will vary as between different kinds of goods and may be determined by the nature of the material or components, its bulk, quantity, weight or value or by the role of a constituent material in relation to the use of the goods. No doubt rule 3(b) dealt with mixture and composite goods and it was in that context that the words "essential character" had been construed in the manner mentioned above. But we feel that the test of essential character as mentioned in the CCCN under rule 3(b) would also be very relevant in construing the said words in rule 2(a) also. It, therefore, appears that in order to apply the provisions of rule 2(a) it has to be seen (1) whether the imported product had attained the approximate shape or outlin....
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....nable to uphold the finding in the impugned order that, the goods under import are to be treated as photocopiers, particularly so in view of the finding in the impugned order itself that the imports cannot be clubbed. When the imports are not clubbed the main frame amounts to 55-60% of the photocopier. Such a case is not a case of import of a machine contemplated in Rule 2(a) of Interpretative Rules. This issue remains covered in favour of the appellants under the order of the Calcutta High Court in the case of HCL. Therefore, the appeals have to succeed on this issue." 9. This view was followed by the Tribunal in another case i.e. New Century Impex v. C.C. reported in - 2002 (142) E.L.T. 701 (T) = 2002 (50) RLT 760. 10. In ....