T.P. Nambiar, Member (J)

1. These are three appeals filed by the appellants against orders passed by the learned Collector of Customs (Appeals) by which orders the learned Collector confiscated the T.V. tubes which were imported by the appellants and in view of confiscation, the appellants were given an opportunity to redeem the same on payment of redemption fine.

2. In C-74/86 the appeal is directed against the order No. Cal-Cus/2452 dt. 25th October, 1985, by which order the learned Collector (Appeals) confiscated a consignment of 96 pcs of colour picture tubes of 20" size. The learned Collector in this order held that the goods imported are specifically covered by appendix 8, vide serial no. 6 of 1983-84 policy, and hence the question of allowing clearance of the same under additional licence in terms of para 186 (8) does not arise. The appellant had contended that the goods imported are spares, but the learned Collector did not dispute in this order that the goods are not spares.

3. In appeal No. C-75/86, the appellant directed this appeal against the order passed by the learned Collector of Customs (Appeals) in No. Cal-Cus/2451 dated 25-10-1985. The original order in this case was passed by the learned Deputy Collector of Customs in order No. S 33 (VII) 51/85A dated 25-3-1985. The learned Deputy Collector in that case held that the imported goods which were T.V. colour picture tubes valuing Rs. 85093/63 arc not covered by the additional licence. He was of the opinion that the goods in question are covered by appendix 8 of 1983-84 policy. The contention of the appellant was that the subject goods imported as spares do not appear in appendices 3, 4,15 and 30 of AM 1984 policy and, therefore, it was valid for importation under para 186(8), of 1984 policy, but the learned Deputy Collector held that they fall under Appendix 8.

4. In appeal, the learned Collector (Appeals) held that serial No. 4 of Appendix 10 does not provide for clearance of an item falling under appendix 8 for which there are special provisions in Chapter 10 of the 1984 policy. He held that the items included in Appendix 8 are canalised items which can be imported by the respective authorized agency. He was of the opinion that since the goods imported are specifically covered by Appendix 8 vide serial No. 6, the question of allowing the same under 186(8) does not arise, and 186(9) applies to the above cases. In this case also it was not disputed that the goods imported were spares.

5. Appeal No. C-116/86 is directed against the order passed by the learned Collector of Customs (Appeals) in order No. Cal. Cus/2769/85 dated 26-11-1985. In this case the appellant sought to import 46 pcs of 20" colour T.V. picture tubes of the value of Rs. 41810/50, and the learned Deputy Collector in his order No. S 33 (Trade) 382/84 dated 24-4-1985 held that the goods are not falling under OGL and they are not permissible items and the import is against the Customs Act and confiscated the goods and imposed a redemption fine of Rs. 10,000/-. The learned Collector (Appeals) in appeal held that para 186 (8) of the above policy is subject to the conditions laid down in para 185 of the policy. Hence he held that the conditions laid down in para 58 of the policy must be fulfilled for import of any spares under the OGL, as per serial no. 4 of appendix 10. He also held that T.V. picture tubes cannot be considered as spares for capital goods. He rejected the contention of the appellants that there is no restriction for import of spares under serial no. 4 of appendix 10, provided it does not fall under appendices 3, 4,15 and 30. It was his view that T.V. picture tubes is a canalized item falling under appendix 8 vide serial no. 6. He also held that, there was no evidence produced to show that the Customs house had allowed such clearance of picture tubes in a number of identical cases. He was of the view that, this being a canalized item is classifiable under heading no. 8521 of the ITC S