2001 (3) TMI 483

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....e, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The facts involved in this appeal are as under : - The respondents imported "Video Games" classifying them under sub-heading 9504.90 of the Central Excise Tariff Act, and claiming clearance thereof under SIL. The Assistant Commissioner held that they were appropriately classifiable under sub-heading 9504.90 and that the licenc....

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....les for Casino Games and Automatic Bowling Alley Equipment.   9504.10 - Video games of a kind used with a television receiver   9504.90 - Other The sub-notes to this heading includes the following : (2) Video games (used with a television receiver or having a self-contained screen) and other games of skill or chance with an electronic display. 6. The sub-notes t....

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....10. 9. The Appendix XXXV, in entry at serial No. 15 reads as under : "Electronic games/toys under Customs Heading 9503.20 and 9504.10." 10. In the face of a licence covering these goods in terms of this annexure, the goods are permissible imports even though they are consumer goods. 11. The proceedings also indicated the existence of a letter No. DRO095-96/PRO Policy, da....