TaxTMI 
TaxTMI 
2000 (11) TMI 141
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.... Tribunal (hereinafter referred to as the 'Tribunal'). The Tribunal's finding relates to hearing-aid earphones and stands equated to microphones and earphones in terms of Tariff Item No. 85.18 of the Central Excise Tariff. 2.The matter came up for consideration before the Tribunal by reason of the levy of countervailing duty which has been challenged on the ground that hearing aids fall under Tar....
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....ral Excise Tariff. We do find some substance in such contention. 4.The appellants imported various types of hearing aid earphones which are in common trade parlance as also in audiological parlance called "receiver" being specifically designed to match the specific types of hearing losses from the company known as Oticon Export A/S, Copenhagen, Denmark. The invoices dated 23rd September, 1988 iss....
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....viable thereon as is in excess of 10 per cent ad valorem. The proviso laying down the conditions stands amply complied with and no exception can be taken in that regard neither at any stage of the proceeding there was any grievance. 6.There being no dispute that these earphones are for hearing aids, the same thus is to be classified under Tariff Item 90.21 and it would be otherwise wrong to take ....