TaxTMI 
TaxTMI 
2004 (7) TMI 441
X X X X Extracts X X X X
X X X X Extracts X X X X
....ginal. The issue pertains to classification and valuation of the following items :- Sl. No. Description Claim of Appellant Deptt.'s Findings 1. Fur Cloth 1. Classification : 9503.70 2. Valuation declared price at US$ 1.5 BE No. 00142 dtd. 3-2-95 6001.92 under CTA 6001.12 of CET US$ 5.025 Based on import of M/s. Shivaka Trading Co., Chennai dtd. 13-5-95 2. (i) Plastic eyes,   nose, heart etc. (ii) Plastic washer 9503.70 9503.70 9503.41 eligible for benefit of Notfn. No. 85/94 Chapter 39 3. Rubber parts viz. half face-masks, hair-mask 9503.70 9504.90 eligible for benefit of Notfn. No. 85/94 4. Skull Mask 9503.70 9504.90 eligible for benefit of Notfn. No. 85/....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Munna Gift Centre & Ors. v. CC, Chennai [F. Nos. 827-828/2004, dtd. 27-4-2004]. 3. He submits that he does not dispute with regard to the above mentioned second item i.e., plastic eyes, nose, heart, etc. while he submits that plastic washers were also parts of toys as they have been manufactured accordingly to the size of the plastic eyes, nose, heart, etc. and cannot be classified as parts of plastics under Chapter 39. With regard to the third item namely rubber parts viz., half face masks, hair masks they are also parts of toys which have been used in the manufacture of toys. They do not require licence as toys do not require licence for import. He made the same submission with regard to the fourth item viz., skull mask. The Couns....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; Fur cloth : We notice that the classification of this item has been upheld by the Tribunal under Chapter Heading 6001.92 of the Customs Tariff in the case of DCP Impex Pvt. Ltd. (supra). The item is in a running length and as in the nature of fabric, it cannot be considered as parts of toys under sub-heading 9503.70. Therefore, the party's claim for classification as parts of toys is rejected and classification is required to be upheld as per the Department's claim under 6001.92. There is no allegation of mis-declaration and therefore, the only issue pertaining to this item be the valuation dispute. The appellants had declared the value in the Bill of Entry at US$ 1.5. The goods had been imported from China in December 1994 wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt has held that it requires licence and confiscated the same. The reason does not appear to be correct. Once it has been accepted as parts of toys and toys does not require licence then the finding entered into by the authorities that it requires licence as it can be used, as an independent item is not a correct finding. There is no dispute that appellant are manufacturers of toys, and these are imported specifically for manufacture of toys. The rubber face masks and hair mask are fitted to the toys, therefore the same being parts of toys do not require licence as they are not consumer goods. Hence, the finding recorded that it requires licence is set aside. (d) Skull mask : The Department has taken the same view....