2003 (1) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ring the same. At the time of clearance they paid basic customs duty and additional customs duty (CVD) on the imported goods under Customs Tariff Heading 95.04. The original authority held the classification under CTH 95.04 and confirmed the demand of CVD (Additional Customs Duty) against the importers. As against M/s. Sujatha Enterprises, the authority rejected the transaction value of the imported goods and enhanced the value. The parties preferred appeals to the Commissioner (Appeals). The appellate authority affirmed the decision of the lower authority as regards classification but set aside the enhancement of value. In the case of M/s. Sujatha Enterprises before the Tribunal, the importers are in appeal against the classification of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... games of a kind used with a television receiver   9504.20 Articles and accessories for billiards   9504.30 Other games, coin or disc-operated, other than bowling alley equipment   9504.40 Playing cards   9504.90 Other 4. Throughout the proceedings, the importers' claim regarding classification has been under sub-heading 9503.20, while the department has maintained that the classification should be under sub-heading 9504.90. The former charges 'NIL' CVD, while the latter attracts 16% CVD for the relevant period. 5. Ld. Counsel for the importers relies on HSN Notes under Heading 95.03 and also on a circular issued by the DGFT, dated 31-3-1999. HSN Notes cited by the Counsel says that the entry includes model....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and-operated toy with an apparently self-contained screen. By pressing the buttons, visual and sound effects can be brought out. But there is nothing to indicate that this can be used for any video game. The sounds produced by pressing the relevant button appears to have nothing to do with the visuals displayed on the screen by pressing the relevant button. According to the department this item should be classified as video games. We cannot subscribe to this view. The rival entries have been extracted earlier in this order. The importers' claim throughout has been under sub-heading 9503.20. The bills of entry produced by the Counsel showed identical goods under various sub-headings of CTH 95.03. CTH 95.03 attracts no CVD, whatever the sub-h....