9911796707
TMI Blog1996 (4) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... s necessary for he hearing of the appeal and the matter may be decided on the basis of the documents enclosed by them. 2. We have, therefore, perused the case records and the documents filed by the respondents and heard the learned DR. 3. Learned DR stated that it was a case of importation of a consignment of loud speakers. The goods were assessed under Tariff Item 33F(ii) of Central Excise Tariff for the purpose of additional duty. 4. The importers subsequently filed application for refund on the ground that the goods were classifiable under Tariff Item 68 and should be reassessed accordingly. The claim was rejected by the Assistant Collector but the appeal against this order was allowed by the Collector (Appeals). 5.&em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them. The particulars given in the catalogue are not helpful to determine whether the parameters of the Item 33F were satisfied or not. 11. Similarly the letter of JCCI enclosed by the importer along with his letter dated 16-4-1996 also does not relate to the consignment in question. It has been apparently issued with reference to a case pertaining to Atlas Radio Traders and not the respondents and this reference in no way helps to resolve the issue, and the same is true of the letter of the President of the All India Radio and Electronic Association enclosed by the respondents. 12. Learned Collector (Appeals) has also distinguished speakers and the speaker systems but the Tariff Item 33F covers both the speakers and speaker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y one of the parameter and not all of the characteristics which will govern 33F(ii) entries as it stood during the relevant time. This entry is reproduced below : Item No. Description of goods Rate of duty 33F Musical systems commercially known as stereo or hi-fi systems, namely Stereo; or hi-fi amplifiers 1. 40% adv. Speakers and speaker systems housed in accoustically 2. designed enclosures which are ordinarily used as attachments with stereo or hi-fi systems or with radios (including transistor sets), tuners, radiograms, gramophones (including record players) and tape recorders or players (including cassette recorders or players) having in built stereo devices. 40% ad valorem This shows that not only the speakers and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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