2005 (7) TMI 221

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....eading 852520.17 and granted benefit of Notification No 21/2002-Cus., dated 1-3-2002. Later show cause notices were issued alleging that the goods they had imported were not merely parts; that the parts as imported had the essential character of cellular phones and the cellular phones themselves are not entitled for the benefit of the said Notification. The demands are within time. The learned Counsel at the time of hearing contended that without challenging the order of the assessment, the Department cannot issue show cause notice in terms of the ruling rendered by the Apex Court in the case of Priya Blue Industries - 2004 (172) E.L.T. 145. The Revenue was directed to file comments with regard to the applicability of ratio of the Apex Cour....

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....n merit and if he is asked to deposit the amount, it would cause undue hardship to the assessee. Therefore, he prays for full waiver of pre-deposit of the duty amount. 3. The learned SDR submits that the grounds raised by the assessee pertaining to reopening of assessment by issue of show cause notice without filing appeal against finalisation is a question of law which is to be gone into in detail at the final stage. He submits that by applying Rule 2(a) of the General Rules of Interpretation, the parts as imported had the essential characteristic of the final products. Therefore they have to be treated as cellular phones and therefore, the benefit of notification is not available. He submits that the Revenue interest is required to be ....