2018 (4) TMI 305

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....ate, For the Appellant Shri Madhupsharan, Assistant Commissioner (AR), For the Respondent Per: V. PADMANABHAN The present appeal has been filed against the Order-in-Appeal No. 46/2006 dated 30.03.2007, This is the second round of litigation before the Tribunal. In the first round of litigation, the Tribunal passed Final Order No, 1261/2006 dated 26.07, 2006 in which the issue was remanded....

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....case is with reference to the eligibility of the goods imported by the appellant to the benefit of Notification No. 21/2002 Cus. Dated 01.03.2002 (Sl. No. 322) (B), The above entry of the Notification grants benefit of concessional rate of Customs duty at the rate of 10% to Transmission apparatus incorporating reception apparatus, The entry reads as: 8529.90 Populated PCBs of, (a....

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....iew that the imported goods, together are considered as Echo Canceller Assembly in terms of Rule 2(a) of the Interpretative Rules, He opposed the view taken by the lower authorities with the submission that the goods are required to be assessed in the form in which they are presented at the time of assessment. There is no dispute that the populated PCBs called as Echo Canceller Card will be entitl....

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....ellant is that the goods are presented in the form of Populated PCB and hence are required to be assessed as such. We find considerable force in the argument advanced on behalf of the appellant. There is no dispute that the goods imported and for which the Notification benefit has been claimed, are in the form of Populated PCBs and said to be parts of transmission apparatus incorporating the recep....