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TMI Blog1989 (6) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... m 68 of the C.E.T. for the purpose of counter-vailing duty. 3. The appellants imported 16,000 pieces of speakers and tweeters from Japan under Bill of entry No. 847-D, dated 8-10-1982 and these goods were assessed for customs duty under Item No. 85.14 with countervailing duty under C.E. Tariff Item 33F(2) and duty was duly paid. Subsequently, refund application was filed before the Assistant Collector of Customs, Bombay claiming that the goods in question for the purposes of countervailing duty came under the scope of Tariff Item 68 and not under Tariff Item 33F(2) as originally assessed. This refund claim was rejected by the Assistant Collector on the ground that the speaker is specifically covered under C.E.T. Item 33-F (2) and as such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AS. 302/1982, dated 12-2-1982 decided that the loudspeakers were not housed in acoustically designed enclosures and therefore, they go out of the ambit of Central Excise Tariff Item 33F and would, therefore, fall under Item 68 of the C.E.T. The learned Counsel has further attacked the findings of the Collector (Appeals) in the impugned order wherein the Collector (Appeals) himself admitted that these were not housed in acoustically designed enclosures, but he added that they were capable of being housed in acoustically designed enclosures which is unwarranted. The learned Counsel has brought to our notice the Trade Notice No. 34 (MP)/all other goods (NES)/(2)/1976, dated 19-3-1976 issued by the Bombay Collectorate in support of his argument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lopaedia Britannica Volume-7, that loudspeaker, also called speaker, in sound reproduction device for converting electrical energy into acoustical signal energy that is radiated into a room or open air. Further, at page 623 of Encyclopaedia Britannica Volume - 26 the function of loudspeakers and speaker system has been distinguished as follows :- The performance of a dynamic loudspeaker depends heavily on the enclosure in which it is mounted. An enclosure with a port (an opening to the outside) precisely dimensioned to match the acoustic characteristics of the speaker mounted in it enhances efficiency and bass response, though some find the bass quality boomy and unnatural. An acoustic-suspension speaker system is one in which the volu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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