https://www.taxtmi.com/caselaws?id=166772 Imported high frequency speaker units were held not to be parts or accessories of gramophones, record players or record changer decks under Tariff Item 37A(ii) because the factual record showed use for theatre and sound projection equipment, with no evidence of suitability for those articles. As the notification exclusion under Notification No. 14/75-C.E. operated only if the goods first fell within that tariff description, the amended exclusion could not apply. The goods were therefore classifiable under Tariff Item 68, and the countervailing duty assessment under Tariff Item 37A(ii) was set aside with consequential refund relief. en-us Fri, 23 Sep 1983 00:00:00 +0530 Tue, 04 Nov 2014 15:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166772 Imported high frequency speaker units were held not to be parts or accessories of gramophones, record players or record changer decks under Tariff Item 37A(ii) because the factual record showed use for theatre and sound projection equipment, with no evidence of suitability for those articles. As the notification exclusion under Notification No. 14/75-C.E. operated only if the goods first fell within that tariff description, the amended exclusion could not apply. The goods were therefore classifiable under Tariff Item 68, and the countervailing duty assessment under Tariff Item 37A(ii) was set aside with consequential refund relief. Case-Laws Customs Fri, 23 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166772