2007 (9) TMI 181

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....ecial Import Licence No. 4400027, dated 29-9-95. The goods were examined on first check and representative sample was called for inspection by the Appraising Group of the Mumbai Custom House. It emerged that the goods in fact were Mini Components system of Sharp brand. Each System comprised a CD player which could store 3 compact Discs, Twin Tape, Deck Player, AM/FM Tunner and Speakers. In the appraising group's opinion the goods were Music Systems. Each I system was invoiced @ USD 194 F.O.B. i.e. USD 200 CIF. It was observed that High end audio systems of value exceeding USD 500 CIF per piece (one set consisting of a rack and a pair of speaker system as appearing at Sr. No. 20 of the Appendix XXXV of the handbook of procedures, Volume-I, 1....

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....ases or playing of cassette tapes or a Karaoke would not debar the coverage of the goods under Sr. No. 9 of Appendix XXXV. The Commissioner relying upon the judgment of M/s. Sanghi Synthetics reported at 1996 (82) E.L.T. 238 (T), therefore, al lowed the clearance of these goods against the SIL submitted by the respondents. 2. Heard both the sides and perused the records. 3. We find that the goods imported comprised CD player, Twin tape deck player, AM/FM tuner and the speakers. In the commercial parlance, such contrivance is known as Music System only, as it has all the functions i.e. a radio, a cassette player/recorder and a CD player/recorder with speakers. It is difficult to comprehend that when all such functions are present disti....

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.... USD 500 CIF per set. The goods imported have all the features of the Music System i.e. CD drive, tape drive, amplified and radio (AM/FM) integrated into a compact unit alongwith speakers. The rack referred to in this entry at Sr. No. 20 applies to CD drive tape drive and amplifier which due to the technological advancement are now compacted into a single unit The entry at Sr. No. 9 on the other hand merely specifies CD players. The goods imported, however, though conformed to the description enunciated in Sr. No. 20 of Appendix XXXV, were not covered therein as they were less than USD 500 per set, the limitation prescribed, therein. The Commissioner's reliance on the aforementioned case law was thus misplaced. The impugned order passed by ....