9911796707
TMI Blog1993 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... io Cassette Recorders as against the classification of the same under Tariff Heading 85.22 of the Customs Tariff as held by the learned original authority. The learned appellate authority has observed as under in this regard: The appellants have produced enough evidence to show that these are parts of Radio-Cassette Recorders (Two-in-Ones) and the original authority also has not disputed this fact. According to the tariff parts of goods classifiable under Heading 85.27 are correctly classifiable under Heading 85.29. The Section note 2(b) to Section XVI also confirms the above fact. There is nothing in the tariff or in the explanatory notes to classify Audio magnetic heads under Heading 85.22 only even though these are parts of Radio ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvenience of reference : 85.22 Parts and accessories of apparatus of Heading Nos. 85.19 to 85.21 8522.10 - Pick-up cartridges 8522.90 - Other 85.29 Parts suitable for use solely or principally with the apparatus of Heading Nos. 85.25 to 85.28 8529.10 - Aerials and aerial reflectors of all kinds; parts suitable for use therewith. 8529.90 - Other" It is seen that the goods imported are Magnetic Heads for sound recording and reproducing systems and what has been considered is whether these are parts of the apparatus falling under Tariff Heading 85.20 or these are such parts as are suitable for use solely or principally with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned lower appellate authority has stated that the respondents have produced evidence before it and this evidence has not either been brought on record or dealt with by the learned lower appellate authority nor the Department has been made aware of the same to be able to put forth the point of view of the Customs authorities. In the above view of the matter we hold that the learned lower appellate authority s order is not proper inasmuch as it has not been passed after taking into account all the relevant facts and also for the reason that the order has been passed taking into consideration certain evidence not discussed in the order and also for not having put the Department on notice in regard to that. We, therefore, set aside the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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