2000 (11) TMI 683

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....xamination was found to be 12 mm. The importability under the Import Trade Control provisions was examined. At the material time, the ITC-HS classification of such goods was as follows : Exim code Item Descri-ption Basic Customs Duties SCH./CUD/SADD Policy Condition Public Notice 1.85.23. 90.03.10 ¾" & 1" video tape 25 2.5 16, 4 Free - 3 85.23.90 .03.20 ½" video casset- tes suitable to work with Beta Cam/ Beta Cam SP/ MIIS-VHS/ Digital S Type of VCRs. 25 2.5 16 4 Free 4. 5. 85.23.90 .03.30 8 mm Video tapes/ cass-ettes in finished form (blank) -do- -do- Res-tricted (SAARC free) Consumer goods not permitted to be imported except against a lice....

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....issioner in terms of the power vested under Section. 35E(1) and the Commissioner was directed to file review application to examine the adequacy or otherwise of the redemption fine prescribed and penalties imposed. These appeals bear the Nos/C/633/2000 & C/636/2000-Mum. These four appeals were heard together. 6. Shri V.M. Doiphode, Advocate appeared along with N.S. Dhumal, Advocate for the importers. The Revenue was represented by Shri Choubey, JDR. 7. We have carefully considered the facts of the case, relevant certificates, technical data and the arguments made. Substantial arguments were made on interpretation of the phrases used in the ITC (HS) Classification. Shri Doiphode relied upon the Excise Book on Words and Phrase....

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....y: "Please refer to your fax no. VIII/48-197/(I)/97, dated 23-8-1999 regarding clarification for import of Blank Video Cassettes of 1/2" SIZE VHS/TYPE VCR. It is hereby clarified that the entry against ITC(HS)85239003.20 is freely importable. Moreover, a specific entry against the ten digit code will take precedence over the general entry against main heading." We do not place any reliance on this opinion because it carries no meaning. The question posed here is whether a particular variety of cassettee was importable which was not answered at all by this opinion. 12. We have also seen the extract of the magazine on which reliance had been placed by the ld. Commissioner in preference to and in negation of the expert opinion. T....

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.... quality. In view of this, it can be concluded that while VHS tape is capable of being used in S-VHS tape of video cassette recorder, it is not suitable to work with S-VHS. This is because the video cassette suitable for S-VHS are of a much higher quality and are capable to produce 60% improved picture quality than the ordinary VHS. Therefore, the 12 mm video cassettes (E-180) imported cannot be imported freely under Entry No. 852390.30 and can only be imported against Specific Import Licence. Since the Importer has not produced any valid Import Licence, the goods imported are liable for confiscation and the Importer is liable for penalty." 14. On reading the magazine article, we cannot accept the interpretation thereof as is made b....