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British Airways Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)LC1967DTri(Delhi)
AppellantBritish Airways
RespondentCollector of Customs
Excerpt:
.....of the appellants, stated that the collector of customs (appeals), bombay had brushed aside the expert opinion given by the department of electronics, govt. of india which clearly certified that the articles imported by the appellants were s-626 automatic teleprinters selective calling system comprising units k-08, k-02, dd-39 in 249 as computer sub-system for use in conjunction with computer switch centres. he further stated that the learned collector (appeals) had also overlooked the licence issued to the appellants by the import trade control authorities which had specifically treated the goods in the instant case as computer sub-system s-626. in support of his claim he has produced the necessary certificates containing the expert opinion of the department of electronics, catalogue.....
Judgment:
1. The case came up for hearing on the 18th March, 1983 and today i.e.

on 13-4-1983.

2. This is a revision application to the Central Government (now transferred to the Appellate Tribunal under Section 131-B) against the order in appeal No. S/49-705/78 AIR, dated 26-4-1978, passed by the Collector of Customs (Appeals), Bombay.

3. In this case the appellants seek reassessment of the goods, namely, Computer Selective Calling System, Type S-626 as Computer sub-system under Heading 84.51/55(2) of the Customs Tariff Act, 1975 read with Notification No. 272/76-Customs.

4. Shri Venkataraman, on behalf of the appellants, stated that the Collector of Customs (Appeals), Bombay had brushed aside the expert opinion given by the Department of Electronics, Govt. of India which clearly certified that the articles imported by the appellants were S-626 Automatic Teleprinters Selective Calling system comprising Units K-08, K-02, DD-39 in 249 as Computer sub-system for use in conjunction with computer switch centres. He further stated that the learned Collector (Appeals) had also overlooked the licence issued to the appellants by the Import Trade Control Authorities which had specifically treated the goods in the instant case as computer sub-system S-626. In support of his claim he has produced the necessary certificates containing the expert opinion of the Department of Electronics, catalogue literature etc.

5. Shri Chatterjee, on behalf of the respondent, took some time with the permission of the Bench to go through the material produced by the appellants. When the case came up for final hearing to-day, Shri Raghavan Iyer wanted some more time to go through the material and also to get further expert opinion from the Department of Electronics.

6. In view of the certificates and the expert opinion already supplied by the appellants long ago and which remain un-rebutted by the Department till this day, we do not find any necessity to allow further time to respondent to get any more expert opinion at this stage. It is clear from the available records that the goods imported, namely Computer Selective Calling System Type S-626 are a Computer sub-system and as such they fall under Heading 84.51/55(2) of the Customs Tariff Act, 1975 read with Notification No. 272/76-Customs. Hence the appeal is allowed with consequential relief to the appellants.


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