Page 248 - ELT_1st September 2020_Vol 373_Part 5

686 EXCISE LAW TIMES [ Vol. 373

Model No. BNA 363 BIS certificate produced.
(36w)

2. LED panel light (3 + 11,500 Fir LED panel light, BIS registration
3w) (Newsen - 6w) number tallied with BIS certificate
produced.
For driver, the BIS registration
number does not tally with BIS cer-
tificate produced.

3. LED flood light 501 BIS registration number tallied with
(92002) Model No. PR BIS certificate produced.
- 505 Model No. PR -
505 (without driver)
Out of these items under Sl. Nos. 1 and 3, tallied with the BIS certification and
were allowed for home clearance. The dispute is with regard to the LED panel
lights drivers. The panel lights were cleared, however, the drivers, which are
used as part of the LED panel lights were not allowed to be cleared. It is submit-
ted that the appellants have produced BIS certificated for all the items and the
BIS registration embossed on the items tallied with the certificate. However, the
BIS registration number embossed on the driver did not tally with the certificate
produced. Thus, the dispute is with regard to the driver for LED panel lights of
1,15,000/- pieces declared by the appellant.
3. He submitted that the difference in the BIS registration number for
the drivers was only error while noting the number on driver. He adverted to
page 27 of the BIS certificate issued in respect of the drivers and submitted that
the BIS registration number has two parts. First part is a registration number
with 8 digits and second part is the Indian Standard Number, which is noted as
I.S. number. The product is identified by the Indian Standard Number. The
product item number or Indian Standard number of driver is “PART 2/SEC 13”,
whereas, the product identification number for LED light is “PART 5/SEC 2”.
Instead of embossing “PART 2/SEC 13” the product number of LED lights was
erroneously embossed on the drivers. Exporter/supplier has given letter dated
27-12-2018 clarifying the same. It is stated in such letter that it was erroneously
embossed on the driver, the I.S. number of LED light.
4. The Learned Counsel referred to the requirements for compulsory
registration amendment order, 2013, dated 10-2-2016 to argue that even if the BIS
number is not affixed on the imported goods such mark may be affixed by repre-
sentative of manufacturer having licence office or branch office located in India.
Thus, the Indian representative of the foreign supplier, who has office in India
can affix the BIS number as per the certification given by the Indian representa-
tive. In the present case, the Indian representative for LED lights is M/s. Opulus
Electronics India Pvt. Ltd. Whereas, the Indian representative for the drivers,
which is part of these LED lights is M/s. Bhavani Lights, Chennai. This is the
Indian representative which has power to request for affixing BIS no. on the
goods which have already been imported. The appellant vide letter dated 3-1-
2019 requested to allow them to replace the BIS no. in terms of Public Notice No.
157/2018, dated 13-12-2018 by JNPT, Nhava Sheva. However, this request was
not considered at all.

EXCISE LAW TIMES  1st September 2020  248