1987(10)LCX0017

BEFORE THE CEGAT, SPECIAL BENCH ‘B2’, NEW DELHI

S/Shri K.L. Rekhi, Member (T), Harish Chander, Member (J) and I.J. Rao, Member (T)

JINDAL ALUMINIUM LTD.

Versus

COLLECTOR OF CUSTOMS

Order No. 2084/87-B2, dated 16-10-1987 in Appeal No. C/2821/87-B2

Advocated By: Shri V. Lakshmikumaran, Advocate, for the Appellants.

Shri J. Gopinath, SDR, for the Respondent.

[Order per : K. L. Rekhi, Member (T)]. - The appellants stated before us that their claim before the lower authorities was for re-classification of the following three items imported by them on 13-4-1987 :-

(1) Printed Circuit Boards

(2) Cassette Deck

(3) Triac Assembly

2. After the matter was argued for some time, the appellants withdraw their claim in respect of Items (2) and (3) above and pressed for re-classification of Item (1) - Printed Circuit Boards only before us. They stated that both Headings 8534.00 and 8542.00 of the new Customs Tariff were specific for Printed Circuit Boards, the former for unpopulated ones and the latter for populated ones vide Note 4 to Chapter 85. They stated that the Printed Circuit Boards imported by them were unpopulated ones but since the rate of customs duty was the same under both the headings, the department could assess their goods under either of the two headings; but in no case could the department jump to Heading 8473.30 in preference to a specific heading.

3. The learned Representative of the Department stated very fairly that since the goods were still available in the Customs Warehouse, the Assistant Collector could be directed to determine whether the Printed Circuit Boards in question were of populated or unpopulated type and thereafter re-assess them either under the specific Heading 8542 or 8534 as the case may be. On careful consideration, we agree with him and order accordingly.

4. The appeal is allowed by way of remand in the above terms only in respect of the Printed Circuit Boards and is otherwise rejected.

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Equivalent 1989 (42) ELT 268 (Tribunal)