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Cc vs Hindustan Motors Ltd. on 30 June, 2003 cites

Universal Commercial Corpn. vs Collector Of Customs on 9 July, 1993

4. She also mentioned that the imported goods have been identified as "CKD Packs of Licensed Engines" in the 'License And Technical Assistance Agreement (Engines & Transmission) between M/s. Mitsubishi Motors Corporation and M/s. Hindustan Motors Ltd. She finally submitted that Rule 2(a) clearly stipulates that even if 100% components are not imported they still are to be assessed to duty as complete article provided that they have essential character of the complete or finished article. She relied upon the decision in Universal Commercial Corpn. v. Collector of Customs, Delhi, 1994 (69) ELT 150 (T) wherein it has been held that "the word 'essential character' occurring in Rule 2(a) cannot be interpreted to mean 'functional character"; that in this case the Tribunal has held that the imported goods have the essential character of air-conditioning machine though they may be incomplete air-conditioning and other parts are also required to make it a functional airconditioner.
Customs, Excise and Gold Tribunal - Delhi Cites 14 - Cited by 15 - Full Document

M/S. Integra Hindustan Control Ltd. vs Commissioner Of Central Excise & ... on 15 May, 2001

Reliance has also been placed on the decision in Hindustan Packaging Co. Ltd. v. CCE, Vadodara, 1995 (75) ELT 313 (T) wherein it has been held that the Rules of Interpretation can come into play and can be invoked if only the classification cannot be determined according to the terms of the heading and any relevant Section or Chapter Notes. He also referred to the following decisions:-
Customs, Excise and Gold Tribunal - Mumbai Cites 1 - Cited by 7 - Full Document

Sony India Ltd. vs Commissioner Of Customs, Icd, New Delhi on 28 May, 2002

In Sony India case, Learned SDR has pointed out that many components were subjected to working operation which is not so in respect of the present matters. Moreover explanatory Notes of HSN mention that for the purpose of Rule 2(a), "articles presented unassembled or disassembled" means articles the components of which are to be assembled either by means of fixing devices or by riveting or welding, for example, provided only assembly operations are involved. The Note further mentions that "no account is to be taken in that regard of the complexity of the assembly method." Accordingly we hold that Rule 29a) of the Interpretative rules is applicable in the present matters. Accordingly we set aside the impugned Order and allow the appeals filed by the Revenue.
Customs, Excise and Gold Tribunal - Delhi Cites 24 - Cited by 19 - Full Document

Nu-Tread Business Machines (P) Ltd. vs Commr. Of C. Ex. on 2 April, 1997

The explanatory Notes below Section XVI of H.S.N. explains the applicability of Rule 2(a) by providing that "a machine lacking only a fly wheel, a bed plate, calender rolls, tool holders, etc. is classified in the same heading as the machine, and not in any separate heading provided for parts." Thus it is apparent that some part may not be there and procured separately. What is necessary for the application of Rule 2(a) is that article, as presented, has the essential character of the complete or finished article. This view is further strengthened by the decision of the Supreme Court in Sharp Business Machines Pvt. Ltd. vs, C.C, 1990(49) ELT 640(SC) wherein the importer had imported Plain Copiers in SKID/CKD condition under the cover of 3 Bills of Entry. The Supreme Court took the view that consignment covered by all the Bills of Entry assembled together should be looked into to examine whether the importer was importing an item which is totally prohibited under the Policy. In that matter also the individual items were complete and finished by themselves. We also do not agree with the contention of the Respondents that for applying the second part of Rule 2(a) hundred percent parts should be imported in unassembled or disassembled condition.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 1 - Cited by 1 - Full Document
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