https://www.taxtmi.com/caselaws?id=32573 The Appellate Tribunal CESTAT, Chennai allowed the Revenue's appeal challenging the classification of plastic toy musical boxes. The Tribunal agreed that the musical boxes were not toy musical instruments but primarily jewelry containers with music as an incidental feature. The classification under CTH 9503.50 and CET 9503 was upheld. In the case of clocks, the Tribunal upheld the classification as standard clocks with decorative elements under CTH 9105.29 and CET 9105.00, dismissing the respondents' argument that they should be classified as toy clocks under Chapter Heading 9503. en-us Mon, 01 Sep 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32573 The Appellate Tribunal CESTAT, Chennai allowed the Revenue's appeal challenging the classification of plastic toy musical boxes. The Tribunal agreed that the musical boxes were not toy musical instruments but primarily jewelry containers with music as an incidental feature. The classification under CTH 9503.50 and CET 9503 was upheld. In the case of clocks, the Tribunal upheld the classification as standard clocks with decorative elements under CTH 9105.29 and CET 9105.00, dismissing the respondents' argument that they should be classified as toy clocks under Chapter Heading 9503. Case-Laws Customs Mon, 01 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32573