2004(03)LCX0426

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

Ms. Jyoti Balasundaram, Member (J) and Shri Moheb Ali M., Member (T)

godrej pacific technology ltd.

Versus

COMMISSIONER OF CUSTOMS, MUMBAI

Order No. A/437/2004-WZB/C-I, dated 10-3-2004 in Appeal No. C/433/97-Bom.

REPRESENTED BY :        Shri Blasé D’Souza, General Manager, for the Appellant.

Shri Ajay Saxena, SDR, for the Respondent.

[Order per : Moheb Ali M., Member (T)]. - The appellant imported 20 sets of Electronic White Boards and Electronic Print Boards and filed a Bill of Entry for their clearance dated 21-6-1996. These equipments is used in offices as a tool for presentation in conferences. It has an inbuilt copying system. As per ITC (HS) the goods in question fall ITC (HS) classification 8472900.90 and are not allowed for import except under a specific licence. The appellant’s contention is that prior to 25-3-1996 the said goods are listed against Sr. No. 69 of Appendix XXXV of Import/Export Policy and were allowed to be imported under cover of SIL and as there was no change in the import policy since then, he should be permitted to clear the goods under SIL. The departments’ contention is that the goods require a specific licence. The appellant did not have one and so the goods were liable to confiscation.

2. Heard both sides.

3. The appellant before us argued that the goods are classifiable under 8543.90 and not under Chapter 8472.90 as was done by the Customs authorities. This plea was never taken before the lower appellate authority. As per the practice then existing the goods were classified under Chapter Heading 8472.90 applicable to other office equipment’. The corresponding entry in ITC HS was 84729009.90, the import of which required an import licence. The appellants did not have one.

4. We find no infirmity in the order of the lower appellate authority. The appeal is rejected.

______

Equivalent 2004 (169) ELT 0100 (Tri. - Mumbai)