2008 (9) TMI 166

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....Advocate, for the Respondent. [Order per; P. Karthikeyan, Member (T)]. - Revenue has filed the captioned appeal. In the impugned order the Commissioner (A) allowed the appeal filed by the importer (respondents) and restored the classification of what was declared as plastic toy musical boxes vide Bill of Entry No. 349559 dated 11-9-01, seeking their classification under CTH 9503.50 and CET 9503....

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....ertains children. The HSN notes for Chapter Heading 9503 covers, among others, toy pianos, trumpets, drums, gramophones, accordions, xylophones, musical boxes, etc. The impugned item produces musical tune. However, the impugned goods are beautiful plastic boxes appropriate for keeping jewellery. These boxes produce music when they are opened owing to the operation of a mechanical winding arrangeme....

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....stic. Its design supports its intended use as a container of jewellery. The music attached to its utility is an added attraction incidental to its main purpose as a jewellery box. The HSN explanatory notes also support the plea of the revenue that the impugned item is not a toy musical instrument like a small accordion or piano. In the result, we allow the appeal filed by the Revenue. 6. As reg....