2016 (6) TMI 1066

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....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% and hence the differential duty. 2.&nbs....

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....bsp; 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 of the appellant and cleared.  Subsequently,....