TaxTMI 
TaxTMI 
2024 (1) TMI 96
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....order') passed by the learned Commissioner of Customs (Appeals), Jawaharlal Nehru Custom House (JNCH), Nhava Sheva, Mumbai-II. 2.1. Briefly stated, the facts of the case are that the appellants herein is a wholesale trader of semiconductor and allied components; they also import various components and parts for supplying the same to various domestic manufacturers. In one such import of 'CRE Film Capacitor AKMJMC - 200UF and 400UF', the appellants had filed Bill of Entry (B/E) No. 7500016 dated 15.02.2022 classifying the same under Customs Tariff Item 8532 2990 paying applicable import duty. The self-assessed B/E was facilitated under Risk Management System (RMS) and assessment and examination was not prescribed under RMS based clearance; h....
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....nal. 3.1. Learned Advocate for the appellants contended that the imported goods are film capacitors which are utilized for power electronics application i.e., in the manufacture of products such as UPS, Inverter, Solar inverters, Wind inverter by incorporating the same as a part of the power supply equipment. Hence, he stated that these capacitors are not covered under the scope of BIS Standard IS13340. He also submitted that these capacitors have been purchased for supply to M/s Fuji Electric Consul Neowatt Pvt. Ltd. for consumption as filter capacitor in power electronics equipment. Therefore, he stated on this account of being used as a part of power supply equipment also, the BIS certification is not required in respect of the impugned....
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....equirements of BIS 13340. Thus, learned AR justified the action of Commissioner of Customs (Appeals) in confirming the original order for confiscation of imported goods and for imposition of penalty. 5. Heard both sides and perused the case records. 6.1. The issue involved herein is to decide whether the appellants in import of the impugned goods viz., 'CRE Film Capacitor AKMJ-MC - 200UF and 400UF', have violated the legal requirements of Electrical Capacitor (Quality Control) Order, 2017 inasmuch as the impugned goods does not carry BIS standard compliance certification and whether the impugned goods are liable for confiscation under Section 111(d) ibid. 6.2 We find that the legal requirements which have been not complied with by the ap....
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....tion to export of Electrical Capacitors meant for export, which conforms to any specification required by the foreign buyer. (2) The Sub-standard or defective electrical capacitors which do not conform to the specified standard shall be so identified and destroyed beyond use within a month from the date of manufacture. 4. Obligation for Certification._ (1) All manufacturers of electrical capacitors shall make an application to the Bureau for obtaining licence for use of the Standard Mark, if not already obtained xx xx xx xx xx xx 8. Complaints of directions._ Every person engaged in the manufacture, import, storage for sale, sale or distribution of any electrical capacitors specified in the Schedule to whom any action is issu....
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....en clearly described by the appellants in the B/E No. 7500016 dated 15.02.2022 as 'CRE Film Capacitor AKMJ-MC - 200UF +/- 5% 330VAC' - 90 nos. and 'CRE Film Capacitor AKMJ-MC - 400UF +/- 5% 330VAC' - 231 nos. providing other relevant details of import such as name of the supplier as 'Wuxi Cre New Energy Technology Co. Ltd., Jiangsu, China' and the invoice no. 'CREPP 220106 dated 06.01.2022', classifying the goods under CTI 8532 2990 etc. We further find from the commercial invoice No. CREPP220106 dated 06.01.2022, that the description of the goods and other specifications have been matching with the details submitted by the appellants in the B/E. Further there is no dispute in respect of quantity, valuation/unit price of the imported goods.....
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.... Capacitors intended to be used in various types of electrical equipment and thus considered as components". In the case of the imported goods by the appellants, the factual details submitted clearly prove that M/s Fuji Electric Consul Neowatt Pvt. Ltd. is buying the capacitors of specific description 'Film Capacitor AKMJ-MC - 200UF of 330v' and 'Film Capacitor AKMJ-MC - 400 UF of 330v' for manufacture of various products such as Line Interactive UPS, Single Phase UPS, Three Phase UPS, Solar Inverters, Power Conditioning Solutions, Static Transfer Switch & PDU etc. inasmuch as their letter dated 25.02.2022, specifically makes a request for clearance of this shipment covered under the impugned order as early as possible, as the imported equi....