1997 (12) TMI 322

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....CVD) to the earphones imported by the respondent. He held in the impugned order the earphones as part of hearing aid and ordered classification of earphones under Heading 90.21 of the Excise Tariff. 2. Shri S.N. Ojha, JDR appearing on behalf of the appellant Collector submitted that the respondents made import of earphone only and the earphone is classifiable under sub-heading 8518 of the Central Excise Tariff. He submits that the Heading 90.21 of the Central Excise Tariff only includes hearing aid and not the earphones. He therefore, prays that the earphones are not classifiable under Heading 90.21 of the Central Excise Tariff and are not entitled for the benefit of Notification No. 71/86-C.E., dated 10-2-1986. 3. Learned C....

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....sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Govt. hereby exempts excisable goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter or Heading No. of the Schedule to the Central Excise Tariff Act, 1986 (5 of 1986), specified in the corresponding entry in column (2) of the said Table from so much of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table subject to the conditions, if any, laid down in the corresponding entry in column 5 thereof. THE TABLE   S.No. Chapter Descrip....

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....   11. 90.21 Artificial limbs and rehabilitation aids for the handicapped. Nil  ...         12. 90.21 Parts and components of artificial limbs and rehabilitation aids for the handicapped. Nil  If the parts and components are used in the factory of production in the manufacture of artificial limbs and rehabilitation aids for the handi-capped." 7. The Notification provides concessional rate of duty in respect of the goods classifiable under Heading 90.21. 8. In this case, the respondents made import of earphones and the earphones are specifically mentioned under the Tariff Heading 85.18 of the Central Excise Tariff. The Tariff Heading 85.18 of ....