1983 (3) TMI 273

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....S. Sundar Rajan, D.R., for the Respondent. ORDER The case was heard on 21st February and 30th March, 1983. 2.  The appellants seek refund of countervailing duty paid on a consignment of bare speakers (woofers) of 10" diameter imported by them on 2-5-1975. This C.V.D. was collected from them under Item 37A of the Central Excise Tariff. The appellants' plea is that this item of the Tariff, a....

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.... put to use even without an external-speaker system, by being plugged into a radio, and that the bare speakers imported were only a part of the external speaker system, that is a part of the accessory of gramophones and record players. They produced portions of the catalogue of M/s HOKUTO ONKYO CO. LTD. and M/s Murphy India Ltd. and also a write up by the appellants' R&D Manager to substantiate th....

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.... perform the function of sound reproduction by being placed in different corners of the room behind some sort of screen or wood panelling. No doubt, woofer speakers work along with tweeter speakers and sometimes even with mid-range speakers to give a rich hi-fi sound reproduction. But that does not mean that woofer speakers, by themselves, cease to be parts of sound reproducing system of gramophon....