2004 (12) TMI 420

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....lant. Shri Raja Ram, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  These 3 (three) appeals filed against the Order-in-Original No. 217/2001-CAU, dated 12-12-2001 passed by the Commissioner of Customs, Madras. 2. DRI Chennai on the basis of specific information conducted investigation into the import of goods declared as "Dental X-ray Machines 70 KV" by....

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.... 3, Dr. Subhaschandra Shetty, Managing Director of M/s. Confident Dental Equipment, has been penalized under Section 112(a) of the Customs Act, 1962. The goods imported were held to be liable for confiscation under Section 111(m) of the Customs Act and redemption fines were imposed under Section 125 of the Customs Act. Aggrieved over the order of the Commissioner, the appellants have come before t....

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....d equipment. He has also shown a detailed drawing of the Dental X-ray unit. It was explained that the item imported is not a part of Dental X-ray Machine, and in fact, it is a machine itself. The equipment imported would be used as such or it can be further assembled to render them as wall mounted or mobile X-ray equipment depending on a specific requirement. This later activity of assembly is tak....

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....orted is Dental X-ray Head which is to be fixed to a stand and to be connected to the controller/timer for the purpose of usage by the dentist and therefore what is imported is not a Dental X-ray Machine. He does not have any other basis to arrive at the finding that the unit imported is not a machine. The Commissioner's logic is amusing to say the least. Take the case of an imported refrigerator.....