2018 (6) TMI 650

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) For the Respondent Per V. Padmanabhan, The appellant is a manufacturer of motor vehicles and imported electronic items such as car CD players and declared the same as MP3 players, classified the same under 85198940 and claimed the benefit of Customs Notification No. 21/2002 dated 01.03.2002 (Sl. No. 539) and Central Excise Notification Noa 06/2006-CE dated 01.03.2006 (Sl. No. 21), for the be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der 85198940 as MP3 players. The SCN proposed reclassification under 85198990 and denial of the exemption notifications claimed. However, the adjudicating authority has finalized the classification under the third tariff heading 85272100, which was not proposed at all in the SCN. He submitted that the order of the adjudicating authority has travelled beyond the SCN and hence is not sustainable. In....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P3 players with or without radio reception facility. The concessional rate is available for all the goods classified under the Customs Tariff Chapter 85. Hence the sub-heading for classification of the product becomes less significant. 5.2 The goods imported by the appellant are of various models but all of them have the facility to play CD as well as MP3. They also have radio reception as one of....