2004 (7) TMI 257

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....llants had imported and filed a BE No. 633716, dated 5-1-2000 IGB 1971/91 seeking assessment of 35550 pcs of size ½" VHS/Type VCR - Blank Video Cassette (Panasonic) under Heading 8523.90 of ICT and 85239003.20 for ITC. 2. The appellants had demonstrated that the goods answered to the description of Heading 85239003.20 by a practical application of the imported cassette working on a SVHS Video ....

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....S/Digital-S Type VCR." The goods were demonstrated to work on and with M.II S-VHS Video Cassette Recorder. The entry on a plain reading does not envisage the import of any technologically sophisticated Cassette as is being interpreted by the Commission. The Cassette are shown to work with MII S-VHS/Digital Type-VCR would be covered. The entry only 'refers' to certain types of Cassettes Tapes an....