Page 296 - ELT_15th July 2020_Vol 373_Part 2

278 EXCISE LAW TIMES [ Vol. 373

der the provisions of Food Adulteration Act and Rules thereunder has ten-
dered his opinion it would not be open to any one to take a contrary stand,
unless and until such technical opinion is displaced by specific and cogent
evidence in the form of another technical opinion. Merely by approaching
the matter by stating that the goods could be converted into palm oil of ed-
ible grade by carrying out certain processes, the respondent No. 3 who is an
officer of the department cannot displace the report of technical expert, nor
can he insist that in spite of such report the importer must establish that
end-use of the product shall not be other than one as regards entry in which
the goods admittedly fall at the time of import”.
24. Now coming to the question whether the benefit of the Notification
No. 12/2012-Cus., dated 17-3-2012 is available to the appellant or not it will be
proper to have a glace at the relevant entry of the above notification for sake of
convenience :-

443. 8711 Motor Cycles (including mopeds) and
cycles fitted with an auxiliary motor,
with or without side cars, and side
cars, new, which have not been regis-
tered anywhere prior to importation, -
(1) As a completely knocked down
(CKD) kit containing all the nec-
essary components, parts or sub-
assemblies, for assembling a
complete vehicle, with, -
(a) Engine, gearbox and trans- 10% - -
mission mechanism not in a
pre-assembled condition;
(b) engine or gearbox or 30% - -
transmission mechanism in
pre-assembled form, not
mounted on a body assem-
bly,
(2) in any other form. 60% - -
444. 8714 91 00, All goods other than Bicycle parts and 10% - -
8714 92, components
8714 93,
8714 94 00,
8714 95,
8714 96 00,
8714 99

25. It can be seen from the entry 443 of the above-mentioned Notifica-
tion No. 12/2012-Cus., dated 17-3-2012 that the concessional rate of Customs du-
ty @ 10% available under category 1(a) for engine, gearbox and transmission
mechanism not in a pre-assembled condition. We find that the benefit under this
category has wrongly been claimed and availed by the appellant as from the ex-
pert opinion as well as from the facts of the matter it has come out specifically
that what has been imported by them were not CKD condition components or
parts, such as, engine, gearbox, transmission mechanism etc. rather they were in
the form of completely assembled components in the form of transmission as-
EXCISE LAW TIMES  15th July 2020  296