1997 (8) TMI 153

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....nvolved are Four Track Duplicating Recorders with the necessary configurations. The goods were assessed under Heading No. 8520.90 which covered Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device. The respondents M/s. Geetham Cassettes Pvt. Ltd., Cochin, after the clearance of the goods filed a refund claim on the ground that they were eligible for a concessional rate of Customs duty under Notification No. 93/86-Cus., dated 17-2-1996, as amended by Notification No. 204/86-Cus. dated 7-3-1986. The refund claim was rejected by the Assistant Collector of Customs on the ground that the exemption covered only the cinematographic sound recorders and sound reproducers and not to othe....

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....ng through the facts on record, we consider that the matter could be disposed of without the presence of the respondents who had already filed cross-objections and which are listed as C/CO/224/91-B2. 3. We have heard Shri A.K. Agarwal, SDR, and perused the record. 4. The Notification No. 93/86-Cus., dated 17-2-1986, as amended by Notification No. 204/86-Cus., dated 7-3-1986 covered cinematographic projectors, sound recorders and any combination of these articles falling under Heading Nos. 85.19, 85.20, 85.22 or 90.07. We find that only Heading No. 90.07 referred to cinematographic cameras and projectors whether or not incorporating sound recording or reproducing apparatus. There is nothing like cinematographic sound recordin....