2005 (7) TMI 145

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....ant M/s. Ellora Time Limited is a manufacturer, inter alia of telephone. The appellant had also excise licence as a manufacturer of telephone. 2. In August 1995, the appellant imported at Kandla Port two consignments and sought their customs clearance as part of telephone. The invoice dated July 28, 1995 which covered the import, described the goods as "Materials for corded telephone for model ....

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....one instrument". The Commissioner relied on Rule 2(a) of General Rules for the interpretation of Customs Tariff Schedule concluding that import was of incomplete or unfinished telephone instrument. The present appeal challanges that finding. 3. The contention of the appellant is that it had manufactured printed circuit board (PCB) in India and manufactured telephone instruments in India by asse....

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.... the purpose of convenience of handling or transport. The note further states that for the purpose of this rule, the article means the components which are to be assembled either by means of simple fixing devices or by reveting or welding, provided only simple assembly operations are involved. It is the learned Counsel's contention that the parts in question have not been bought and sold or presen....

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....the import of components cannot be considered as import of television sets. 6. The submission of the learned SDR is that the consignment essentially constitutes 15,000 telephone instruments. These instruments are unassembled and incomplete inasmuch as PCBs alone have not been imported. Learned DR also relied on the decision of this Tribunal in the case of Universal Commercial Corpn. v. C.C., De....