9911796707
TMI Blog1996 (11) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T)]. These are two appeals filed by M/s. Nissan Electronics (P) Ltd., Bombay. Appeal No. E/1067/87-B1 relates to the classification of the products which have been described by the appellants as tape-deck Model 607-807 useful in car. Impugned order-in-appeal is dated 17-10-1986. The appellants had classified their products under Item No. 37 of the erstwhile Central Excise Tariff an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Gopal Prasad, ld. Counsel submitted that the goods involved were cassette tape and they were neither classifiable under Item No. 37A nor under Item No. 37AA but under Item No. 68 of the erstwhile Central Excise Tariff. He relied upon the Board s letter in which it had been clarified that the record players did not include tape play back or tape recorder and that the tape play back did not attrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tape play back is distinct on the ground that it had no recording facility. It had no erasing facility and had no sound level meters. 5. Item No. 37AA which was introduced in the Central Excise Tariff with effect from 1-3-1974 covers the following : Tape recorders (including cassette recorders) and tape decks and tape players (including cassette players). 6. From the product description it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued Item No. 37AA was not on the statute book. Therefore, reliance on this Board s circular is misplaced. 8. Assessable value of the goods in question have been referred to at page 30 of the paper book. Their price range was Rs. 400/- to Rs. 475/-. Obviously they are not the tape cassette but the equipment in which the tape played. In our mind there is no doubt that they were tape players ..... X X X X Extracts X X X X X X X X Extracts X X X X
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