ORION SYSTEMS Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE appellants had imported three consignments of components of Plain Paper Copier against Bills of Entry Nos. 10208,10209 and 10210 all dated 6th June 1986, filed at the office of the Assistant Collector of Customs, Air Cargo Complex Bangalore. THE cases were adjudicated by the learned Deputy Collector of Customs, Bangalore, vide her Order No. S: 10:245:86 dated Nil and S: 10:246:86 dated 3rd December 1986. On being aggrieved with the above orders, the appellants prepared appeals under Section 128 (1) of the Customs Act, 1962, before the learned Collector of Customs (Appeals) Madras. In respect of the orders passed against goods imported against Bill of Entry Nos. 10208 and 10209, both dated 6th June 1986 the learned Collector of Customs (Appeals) Madras, remanded the case for de novo consideration by the Original Authority. In respect of the third case namely that relating to the BilI of Entry No. 10210 dated 6th June 1986, the learned Collector of Customs (Appeals) rejected the appeal. This appeal is a conse quence of the order in appeal of the learned Collector of Customs (Appeals), Madras in asmuch as it relates to the goods imported against Bill of Entry 10210 dated 6th June 1986. In respect of the Order relating to other two Bills of Entry, the appellant stated that they do not propose to agitate against the Order-in-Appeal for the moment.

(2.) The appellant imported under BilI of Entry No. 10210 dated 6 June 86 goods described as Plastic Moulded Components (according to their appeal, Order-in-Original not filed). The appellant claimed clearance of the goods under OGL on the ground that the goods were covered by Appendix 6 List 8 Part I Serial No. 516. The Customs did not agree and held that the goods were covered by Serial No. 470, Appendix 3 Part A. The Collector of Customs (Appeals) rejected the appeal against Deputy Collector's order; hence this appeal.

(3.) SHRI C.V. Krishnan, the learned D.R. opposed the arguments and submitted that Appendix 6, LIst 8 Part I Serial No. 516 is a general item whereas under Appendix 3, Part A, Heading 470 covers components of Photo-copying machines specifically.