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K.K.USHA, C.N.B.NAIR
Be Office Automation (P. ) Ltd. – Appellant
Versus
Commissioner of Customs, Mumbai – Respondent
Per C.N.B. Nair : These five appeals, three by Be-Office Automation and two by Bhagwan Electro Photocopier, relates to proceedings against the import of photocopier main frames by the appellants. Under the impugned order, the goods were proceeded against under three counts; one relating to import control and the other two relating to classification and valuation under the Customs Act. With regard to import control, the objection raised was that the item is a sub-assembly and not component, the point being that while components are eligible for import under the OGL, sub-assembly required license. With regard to classification, the lower authorities held that the main frame is required to be treated as a photo-copier itself in terms of Rule 2(A) of Rules for the Interpretation of Tariff Schedule. On the question of valuation, the impugned orders held that the declared value is required to be enhanced and goods assessed on the basis of enhanced value.
2. To-day when the cases came up for hearing, the learned Counsel has submitted that all these issues remain settled in favour of the assessee in terms of this Tribunal's orders. As regards the import control, the learned Counsel has
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