1983 (9) TMI 305

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....Excise Tariff, as done by the lower authorities. 2. The appellants are manufacturers of Cinematograph Projectors falling under Item No. 37B of the Central Excise Tariff. They contend that they do not manufacture Gramophones, Record Players, Record laying decks, Record changer decks or parts and accessories thereof falling under T.I. No. 37A. The appellants obtained an Import Licence bearing No. P/S/1789414, dated 4-12-1972 for import of components for the manufacture of sound projection and audio-visual equipment. Pursuant to this licence, the appellants imported 128 High Frequency Speakers Units as component parts of the said equipment, commonly known as `Theatre Equipment'. The Customs authorities for the purpose of countervailing d....

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....shows that the machinery manufactured by the appellants is used in theatre and auditoriums; a copy of Bombay Central Excise Collectorate Trade Notice No. 125(MP)/Gramophones (3)/1975, dated 14-7-1975 and a copy of the Appellate order, passed by Shri N.K. Bajpai, Collector of Customs (Appeals), Bombay, wherein their goods for assessment of countervailing duty were classified under T.I. 68 of the Central Excise Tariff, were also filed. In addition, they placed a letter dated 15-5-1975 from M/s. Philips India Ltd., Bombay addressed to the appellants. In this letter it is given out that Philips India would be refunding Excise duty out of 30% charged after retaining 1% which is applicable on Speakers. 4. At the hearing of the appeal, Shri ....

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....ngs relied on Notification No. 14/75-C.E., dated 1-3-1975. This notification amended the original Notification No. 112/66-C.E., dated 9-7-1966 and added two items to the list excepting the goods to which the exemption notification was not to apply, namely, (viii) Amplification devices, whether acoustical or electrical and designed for room listening whether having single or multiple input channels. (ix) Speakers and Speaker Systems. 7. We are, however, of the view that in order that the speaker units imported by the appellants fall under the excepted Item (viii) & (ix) introduced by Notification No. 14/75-C.E., they had first to be parts and accessories of mechanically or electrically operated gramophones, record players, ....