TaxTMI 
TaxTMI 
2018 (7) TMI 1228
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....ndal The appellants are in appeal against the impugned orders challenging the redemption and find penalty imposed on them. 2. The facts of the case are that the appellants are imported refurbished 17 inches data graphic display tubes for color with phosphor screen, (17 inch), dot pitch less 04. mm under CTH 85404020 attracting duty @0% (BCD) Plus 10% (CVD) plus 2%+1% (Edu. Cess) Plus 4% (SAD). T....
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....s were available but the value was slightly enhanced the price of 15 inches USD dollar 5 to USD dollar 5.06, and for 17 inches from Rs. USD dollars 5.5 to USD dollars 5.55 as per the opinion of chartered engineer in terms Rule 4 to rule 9 Custom Valuation Rules, 2007. The appellant accepted the value so determined and waived the requirement of show cause notice and personal hearing. The adjudicati....
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....ubmits that in their own case for the earlier import, this Tribunal has held that in terms of circular no. 27/2011- Cus dated 04.07.2011 issued by CBEC at Sl. no. B 1110 of the schedule 3 relating to waste electrical and electronic assemblies can be imported with permission from ministry of Environment and Forest and said permission has been obtained by the appellant vide their certificate dated 1....
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.... other than those personal computer/personal laptops are freely importable on production of Chartered Engineer certificate that such spares have at least 80% of the residual life of the original spare. Admittedly, such a certificate is available on record and there is no dispute about the same. The appellants have also drawn my attention to the circular number 27/2011-Cus dated 04.07.2011 issued ....