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S.L.PEERAN, SHIBEN K.DHAR
Kores (India) Ltd. – Appellant
Versus
Collector of Customs, Bombay – Respondent
Per Shiben K. Dhar :
APPEAL NO. C/3133/89-B2
This appeal is directed against the Order-in-Appeal dt. 28.7.89 of Collector of Customs (Appeals), Bombay.
2. The appellants imported a consignment of what they claimed to be parts of Encoder Mechanism in SKD condition. They claimed benefit of exemption under Notification No. 349/86 which exempts parts other than specified parts of encoder. This benefit was denied to the appellants on the ground that the goods imported are a complete mechanism in SKD and in terms of Rule 2 (a) of General Rules of Interpretation of the Customs Tariff Act. These goods will have to be treated as only one unit. The order of the Assistant Collector further stated that the encoding mechanism consist of 3 sub-assemblies which are containing semi-conductor devices, and therefore, in terms of exemption Notification, exemption to such parts would not be available.
3. Arguing for the appellants, the Learned Advocate submits that admittedly the goods are only parts in SKD condition, and though for classification they would merit assessment as a complete unit in terms of Rule 2 (a) of Rule of Interpretation, they are seeking assessment only for such parts as do not
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