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<h1>Refund appeal denied for imported speakers as parts of gramophones, not accessories, under Item 37A CET.</h1> <h3>MURPHY INDIA LTD., BOMBAY Versus COLLECTOR OF CUSTOMS, BOMBAY</h3> The appeal for refund of countervailing duty on imported speakers was rejected as the speakers were deemed parts of gramophones and record players, not ... - The appellants sought refund of countervailing duty on imported speakers. The speakers were considered parts of gramophones and record players, not accessories, and were charged duty under Item 37A CET. The appeal was rejected.