2019 (4) TMI 1050

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....APPEAL-II dated 6th December 2018 of Commissioner of Customs (Appeals), Mumbai II on their challenge to the application of norms prescribed by the Bureau of Indian Standards for 'electric irons' to the import of 'parts of electric iron' by them. According to Learned Consultant for the appellant, the goods imported by them against bill of entry no. 6517432/21.05.2018 cannot be sold in the domestic market as 'electric iron' without the base receptacle and the power supply unit whereas the assessing officer proceeded on the erroneous presumption that these constituent parts had been imported separately with intent to evade the prohibition, under the Foreign Trade Policy, on import of 'electric iron' that was bereft of approval of Bureau of Ind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ai [1999 (107) ELT 398 (Tribunal)] and Elsimate Electronic Industries P Ltd [2002 (141) ELT 126 (Tri-Chennai)] have stamped approval to the mutual exclusivity of determination under the import tariff and the prescription in the Foreign Trade Policy. 3. The case of Revenue, as narrated by Learned Authorized Representative, is that the appellant imported 'Euroline' brand of 'electric iron', comprising the main component and certain other parts, excluding 'power supply' and 'base', in the impugned transaction and the excluded parts were imported separately with intent to evade compliance with the norms of the Bureau of Indian Standards. 4. On perusal of the decisions cited by Learned Consultant to justify the claim that imported goods, e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly integrate the other two parts which, admittedly, had been imported separately but concurrently, to support the finding that the goods are, indeed, 'electric iron.' Indubitably, the prescriptions of Bureau of Indian Standards, made available by Learned Consultant, applies to the finished product and not to the parts but the most essential component that is impugned in this dispute, if allowed to remain non-compliant, would not be conducive to public safety. As held in re Oetiker India Pvt Ltd, the potential of compromise to public safety and health would require ascertainment of compliance of the impugned goods with the standards. It is admitted by Learned Consultant that the importer is not a manufacturer and would not, thereby, be liabl....