2004 (8) TMI 521

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....r 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 and were also found to be....

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....ansaction 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/s Alite Enterprises Rajasthan and M/s Shaloo Exports....

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....dinary 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 upheld. The entry against 85239003.20 also cover ½' VCR Tapes which could work with 'Digital S type VHS' which the tapes under import have been physically demonstrated and proved. Classification under 8523903.20....