2016 (6) TMI 1066

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.... Respondent ORDER Appeal has been filed against Order-in-Appeal dated 30.08.2011 in terms of which differential duty demand of Rs. 23,806/- has been confirmed on the ground that the appellant imported MP3 player on which the abatement from MRP in terms of Notification No. 49/2008-CE(NT) dated 24.12.2008 for the purpose of charging CVD was 30% while the appellant claimed the abatement of 35% ....

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.... the classification for MP Player is 85198940.  This shows that the appellant categorically classified the goods as other than MP3 Player.  Serial No. 90 of the table appended to Notification No. 49/2008 -CE (NT) dated 24.12.2008 allows 35% abatement from MRP for charging CVD on all goods other than MP3 player or MPEG 4 player.  The goods were assessed according to the declaration o....