2015 (7) TMI 818

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....ms that this Kindle Device is classifiable under Tariff Item in 8543 70 99. On this basis, the applicant has claimed a total exemption from payment of customs duty under the Notification No. 25/2005-Cus. Dated 01.03.2005. 2. The application is opposed by the Revenue, Customs Department on the ground that the Kindle Device which is imported does not have the translation or as the case may be dictionary functions as it is the main feature. The contention of the Revenue is that the Notification would be applicable only to such Kindle devices which have the translation or as the case may be dictionary functions as its main function. 3. The interpretation of the Revenue is completely incorrect if the Tariff entry 8543 70 99 is accepted, then i....

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.... 2.7.2012 set up a defence to entry 8471 and in fact that is not a case of the applicant. The applicant throughout claims the benefit of entry 8543 70 99. 5. In fact, this issue of Tariff entry had been closed at the admission stage itself on account of the comments sent by the Commissionerates of Chennai Air Cargo and Mumbai Air Cargo and the matter was proceeded only on the ground as to whether the import could be covered by the Notification as stated above. However, at the final stage Shri Dixit has raised this question of a different Tariff entry which covers the product. 6. Though, reluctantly, we would proceed to decide even this contention at this stage raised by the Revenue for the first time. First entry claimed to be applicable ....

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....t of toys, games and sports equipments; parts and accessories thereof which is to be covered under the heading 9504. Custom says that it will come under 950490 which is „other‟. Kindle cannot be covered under this entry, it has to be in the nature of the games. The „other‟ entry pertains to the video game consoles and machines or the other games apparatus by coins, banknotes, bankcards to Kindle. Entry 9504 is meant for the various machines for games. In short 9504 is meant for various kinds of games. Kindle apparatus is certainly not a game. It has the function of allowing the user to read various books and while reading, if the user comes across any difficult word incomprehensible to the user, he can access the dic....