TaxTMI 
TaxTMI 
2004 (12) TMI 420
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....espondent. [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 the appellants No. (1) and (2) through Chen....
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....tor 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 this Tribunal. 3. Shri Rajesh Chandra K....
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....ental 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 taken up by the first appellant, M/s. Confident Dental Equipm....
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....nd 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. For safe use, it may have to be placed on a platform and a ....