1999 (2) TMI 201

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....and Central Excise Tariff Heading 90.22. The Custom House issued a demand notice on 5-10-1987 proposing to classify the goods under 85.21 of the Customs Tariff and the Order-in-Original confirmed accordingly a differential duty of Rs. 3,80,295/-. The Order-in-Original has held that the goods are nothing but a TV Recorder or Reproducer and therefore, rightly assessable under 85.21 and hence it has upheld the Order-in-Original. 2. Heard Shri Arvind P. Datar, ld. Advocate for appellants assisted by Shri Mani Sunder, Advocate, who submitted that the goods imported would rightly be classifiable under 90.22 for the following reasons:- (a) The technical literature available on record clearly shows that this is a compact single case unit com....

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....got accessories by which the results can be recorded in cine mode and played back. He therefore reiterates the findings in the Order-in-Appeal impugned. 4. We have carefully considered the rival submissions as well as the records of the case.We have also carefully perused the technical literature available on record. On a perusal thereof, we find that the system in fact consists of 3 special assemblies namely (a) The Image Intensifier Module, (b) The Specially designed Video Camera and (c) The Output Device namely Monitor. We also find that the catalogue makes it clear that in this equipment the Video camera is not one which is a general purpose video camera modified in this use, but instead, a specially designed unit which is encompa....