TaxTMI 
TaxTMI 
2017 (4) TMI 480
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....the item declared in the invoice is detailed below: "Item No. 1. The invoice description was :(Heat Pump FHYK 45 BAV1 + KRC 34-12 + RY 45A VI + BYK 45P-AL + KDG 59A 45-1) 30 units On detailed examination the goods covered by this item are found to be: 30 Units of FHYK 45 BAVI This unit is an indoor unit, ceiling mounted cassette type, which comprises of a motor driven fan and refrigerating unit evaporator and electronic circuitry for the controls. Also the unit has a provision for the discharge of the condensed water collected in the evaporator chamber, and end fittings for connecting with the outdoor unit. 30 units of KRC 34-3:- This is wired remote controller for the unit. These are packed in corrugated boxes individually on which it is written "This remote control is necessary to operate the air conditioner.". Also from the catalogue found in the box for this remote controller it is clear that the remote controller is for the air conditioners. The wired remote controller KRC 34-12 has got controls inter alia for Mode selection by which the cool mode, Automatic mode and heat mode can be selected. 30 units of RY 45AV 1. This unit is an ....
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....he benefit of Notification No.30/88. In view of the mis-declaration of the goods in the show-cause notice, goods were proposed to be confiscated under Section 111 (d) of the Customs Act, 1962 and also under Section 111 (m). Accordingly, penalty under Section 112 (a) also proposed. The adjudicating authority confiscated the goods valued at Rs. 61,48,796/- under Section 111 (d) of the Customs Act, 1962 and under Section 111 (m) and a redemption fine of Rs. 30 lakhs was imposed under Section 125 (2) of the Customs Act, 1962 and a penalty of Rs. 5 lakhs was imposed under Section 112 (a) of the Customs Act, 1962. Being aggrieved by the order-in-original dated 2510/90, the appellant filed an appeal before this Tribunal. This Tribunal vide order dated 28/05/2007 passed the following order: The brief facts of the case that the appellants M/s. Hotel Leela Venture filed a bill of entry for 168 units declared as Daikin Air Heat Pumps for space heating and space cooling application and claimed assessment under Chapter Heading 841868 of the Customs Tariff read with Notification 30/88 dated 1-3-1988 as amended. They also produced three additional licenses for clearances of the goods. Th....
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....te from those for heating or cooling it. However, certain types incorporate only a single unit which changes both the temperature and, by condensation, the humidity of the air. These air-conditioning machines cool and dry (by condensation of water vapour on a cold coil) the air of the room in which they are installed or, if they have an outside air intake (damper), a mixture of fresh air and room air. They are generally provided with drip pans to catch the condensate. From the structural point of view, the air-conditioning machines of this heading must therefore incorporate, in addition to the motor-driven fan or blower for circulating the air, at least the following elements: An air heating device (operated by hot water, steam or hot air tubes or by electric resistances, etc.) and an air humidifier (generally consisting of a water spray) or an air de-humidifier; Or A cold water coil or a refrigerator unit evaporator (either of which changes both the temperature and, by condensation, the humidity of the air). Or Some other type of cooling element with a separate device for changing the humidity of the air. In certain cases, the de-humidi....
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....ansfers it at increased pressure to the condenser; (3) a condenser, which is a heat exchanger in which the vapour liquefies, giving up heat to the medium to be treated. In absorption heat pumps, the compressor is replaced by a boiler containing water and a refrigerant and incorporating a burner. Heat pumps are usually designated by the association of two factors, the first being the initial source of the heat and the second the medium whose temperature is to be modified. Among the principal types of apparatus are: (i) Air/water or air/air heat pumps, which draw ambient heat from the atmosphere and restore it in the form of warm water or warm air. (ii) Water/water or water/air heat pumps, which obtain heat from an underground source or from a mass of surface water. (iii) Earth/water or earth/air heat pumps : in these, heat is obtained by means of a system of tubes buried in the earth. Heat pumps may be presented as a single item of apparatus, the various elements of the circuit forming a unit. Such a unit is referred to as a monobloc type. They may also be presented as several separate items. Certain heat pumps may be pr....
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....learance of the goods but it was given a retrospective effect. Accordingly, the goods imported is as imported under the licence only. Therefore, the confiscation of the said goods which was covered by the licence is not sustainable. After consideration that the licence was belatedly issued remanded the matter to the commissioner only for the limited purpose to determine whether the goods can be allowed under the licence now produced and also to decide the redemption fine and penalty accordingly. As per the findings of the Tribunal, the learned Commissioner had limited scope to only verify whether the goods imported were covered under the licence. There is no dispute that the licence was issued for the same goods which has the retrospective effect. Therefore, at least for the requirement of licence the goods were not liable for confiscation under Section 111 (d). In support, he placed reliance on the following judgements: a) Bilwara Spinners Ltd. 2011 (267) ELT 49 (Bom) b) Rama News Prints and Paper Ltd. 2000 (122) ELT 473 c) Lokash Chemical Works 1981 (8) ELT 235 (Bom) d) Northern Plastic Ltd. 1998 (101) ELT 549 (SC) 3. On the other hand, Shri....