2004 (8) TMI 521

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....i A.K. Saxena, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Imports of ½" blank Video Cassettes-Panasonic Brand E180 H.D.A. VHS Palscam of Japanese origin, imported by two separate Importers, were not allowed without an appropriate import licence. The Commissioner found the goods to be falling under heading 85239003.90 of ITC (HSN) Classification, were restricted ....

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.... nor can quotations be a reason to depart from the Transaction value, and be reason for accepting the same comparable goods prices, (see Shyam Antenna Electrical Ltd., 1991 (53) E.L.T. 133) M/s. Sharp Business Machine - 1997 (96) E.L.T. 105 (Tribunal) = 1997 (73) ECR 60. While the appellants have provided details of actual imports, at declared value of 70 cents and release by Customs. In case of M....

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....ries useful and NV ST 120 H order NV-ST-120 professional etc. (iii)    There Cassettes for S-VHS are marked as NV-SE 180, NV-SE-120 as against ordinary VHS which are marked NV-E 120 or NV-E-180           This finding and the impression of the Adjudicator that Heading 85239003.20 would cover tapes only with M 11 SVHS VCR is not to be....

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....Para 6 in following words -           "6......The partys contention that these are suitable for playing with MII SVHS VCR is merely based on the fact that a VHS Cassette was inserted and played in the S-VHS VCR for the purpose of recording viewing....."           Similarly Para 5 of impugned order-in-ap....