2017 (7) TMI 631

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.... Shri B. Venugopal, Advocate for the Appellant. Shri M. Chandra Bose, Jt. Commissioner/AR for the Respondent. ORDER [Order per: Shri Madhu Mohan Damodhar) 1. The issues involved for both the appeals pertaining to the same item of import, therefore they are taken up for common disposal. Both the appellants herein have imported an item declared as printer mechanism falling under the h....

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....Shri B. Venugopal, submits that the item in question is not a Populated Printed Circuit Board and that no evidence has been put forth in the orders of lower authorities to substantiate the stand of the department or otherwise. On the other hand, Ld. DR supports the impugned orders. 3. Heard both sides and have gone through the facts. 4. It is seen that the Notification No.17/2001-Cus reduces....

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....ue for decision is whether the imported item is a mechanism or assembly, which according to us, is not a relevant aspect for determining notification benefit. 4.3 No expert opinion has been obtained by the department at the stage of import or before issue of show cause notice to substantiate the allegations that imported item includes a Populated Printed Circuit Board. On the other hand, the op....