1997 (11) TMI 266

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..... ses and Salt Act, 1944 as it stood prior to 28-2-1986. The respondent classified the above-mentioned goods under T.I. 33F of the First Schedule to the CESA, 1944. The contention of the appellant is that the goods are classifiable under T.I. 68 of the CESA, 1944. 3. Learned Counsel appearing on behalf of the appellant submits that the appellant is a small scale unit engaged in the manufacture of Rack Series System mentioned above. He submits that M/s. Bush India Ltd. made import of various components from abroad on payment of appropriate customs duty. The appellant thereafter, assembled the various components to make Rack Series System mentioned above. The appellant filed a C/List and claimed the classification of the above-mentioned goods .....

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..... ied the above-mentioned goods under T.I. 33F of the First Schedule to CESA, 1944 whereas the contention of the appellant is that the goods should be classified under T.I. 68 of the First Schedule to CESA, 1944. 8. The T.I. 33F is reproduced below for ready reference : Tariff Item 33F - Musical System Item No. Tariff Description Rate of duty Addlduty 33F Musical systems commercially known as stereo or hi-fi systems, namely : (1) Stereo or hi-fi amplifiers Forty per cent ad valorem (2) Speakers and speaker systems housed in accounstically designed enclosures which are ordinarily used as attachments with stereos or .....

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..... capability of two sets of speakers. The cassette decks have dolby B Noise Reduction and High density heads for top performance from normal tapes to metal tapes. The turntables have been specially designed for ease of operation and have automatic tonearm return. The straight low-mass tonearm assures superior tracking while the plug-in-catridge design allows for replacement that s quick and simple. And for that wizard like control, you have the graphic equalizers. A total orchestro to sweep you off you feet." 11. From the above description of the goods in the product literature, it is clear that the appellants are mainly manufacturing High-Fidelity amplifier with speakers. 12. The product literature further mentions the fact that the amp .....

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