1987 (11) TMI 275

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..... al was called, the assessees, M/s. Electronics Consortium, did not appear . We accordingly heard the SDR. 2. The SDR said that the goods were declared as component parts of cassette tape recorders and had been assessed as such parts. The importers want assessment for countervailing duty as articles of plastic with exemption under Notification No. 228/76-Cus. He said this is not permissible, beca .....

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..... hich they were imported into India. The importers themselves declared the goods in the bill of entry as component parts of cassette tape recorder and combination thereof with radio; the invoice described the goods as tape deck mechanisms and plastic moulded components (top, bottom, battery lid, cassette lid). 4. Notification No. 228/76-Cus. exempts only goods falling under Chapter 39.07. These g .....

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..... ing; heading 92.01/13 as the more specific head was the correct assessment. 5. In their appeal the importers say that there was a tariff advice issued by the Central Board of Excise and Customs to the effect that Plastic cabinets for tape recorders, radios etc. even if fitted with some metallic components are liable to duty under Tariff Item 15A(2) CET. The details of the tariff advice have not .....

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