2016 (12) TMI 898

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....tice. Since the matter is of 2005, we take up the appeal for disposal. 3. After hearing the Ida Departmental Representative and perusal of the records, we find that the issue involved in this appeal is regarding the classification of the goods imported by the respondent. It was the case of the respondent before the adjudicating authority as well as the first appellate authority that they had imported two tunnel boring machines; since they were of huge dimensions, the same were dismantled in convenient assemblies to suit the manner of packing of handling and packing for transporting to India, hence they were imported in knocked down condition in two consignments and the bills of entry were provisionally assessed. The adjudicating authorit....

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....b part shipments of the Plant and Machinery to classify as a whole; c) The goods which were imported under six shipments used second hand equipments and accessories/material for tunnel boring viz. Cutter head, body block, tail block, jacks, motors, backup systems which classified under different customs tariff headings; the goods are not capital goods and in terms of para 2.17 of EXIM Policy 1997-2002, second hand parts and components of machinery are restricted for import and requires specific import licence, while second hand capital goods are freely allowed; the respondent have not produced any specific import licence for clearance of the said goods. 5. On consideration of the submission made by Id. Departmental Representative and ....

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....Hence, the contention in the appeal that the goods have been classified under a single heading is not factually correct The Tribunal decisions cited in the appeal on the point that even if components are imported, they can not be clubbed to classify them as a whole. In view of earlier finding, it appears the said decisions are not applicable to the facts of the case, when the goods have been classified separately under different heading. In the appeal it has been contended that parts of machines being second hand, as per Para 2.17 of EXIM Policy, one licence is required. As per the respondents what has been imported is two set of second hand tunnel boring machine/equipment in knocked down conditions, most of which are allowed under O.G.L....