2004 (4) TMI 100

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.... Justice K.K. Usha, President]. - The issue that has been referred for consideration by the Larger Bench is as follow : "Whether sub-assemblies and assemblies of photocopies would come under Item No. 9009909010 in Chapter 90 of the Import Export Policy, 1999 (reconditioned components of photocopiers)." 2. We heard both the sides. 3. Ld. Counsel for the appellants submitted that although t....

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....f a sub-assembly of which a manufactured product is made up and into which it may be resolved. A component includes an accessory or attachment." She further submits that for the purpose of ITC (HS) Classification, components parts are to be differently treated from 'sub-assembly'. Since there is no definition of the term 'sub-assembly' in ITC Classification, the Departmental Representative took....

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....s for a restriction or a prohibition regarding the import of sub-assemblies of re­conditioned components of photocopier. 6. In view of the above, we do not see it is required to decide the issue raised by way of a reference in the facts of this case. Suffice it to say that even if main frame of photocopiers is a sub-assembly, as contended by the Revenue, since the policy is silent, on its i....