9911796707
TMI Blog2001 (1) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... ms as freely importable, the Revenue classifes it under Exim Code No. 852390 03.90 requiring specific import licence. 2. The appellants had imported 44,000 pieces of the Blank Video Cassettes of the type described above valued Rs. 14,38,800/- and filed Bill of Entry dated 30-12-99 for their clearance under OGL claiming classification of the same under Exim Code No. 852390 03.20. Revenue felt that such cassettes meritted classification under Exim Code No. 852390 03.90 as the same are for exclusive use with VHS Type VCR the import of which requires specific licence. As the appellants failed to submit import licence covering the said consignment, the impugned goods were confiscated with redemption fine of Rs. 14,00,000/- under Section 111 (d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Heading No. 85.23 of ITC (HS) Classifications of Exports Imports. The learned Advocate refers to the decision of Commissioner of Inland Container Depot, Tuglakabad, New Delhi vide his order dated 29-3-2000 wherein he classified the similar goods under Exim Code No. 852390 03.20 and allowed clearance without any specific import licence. The learned Advocate argues that the Adjudicating authority acted illegally inasmuch as similar and identical goods were cleared by the same Custom House under the Exim Code No. 852390 03.20 and as such the action of the Revenue is arbitrary and discriminatory. She further argues that the impugned order is ab initio void inasmuch as the same has been passed without giving an opportunity for hearing to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 852390 03.20 shall cover any or all 1/2" video cassettes that can work on S-VHS video cassettes imported by M/s Shree Salasar Impex, New Delhi, are demonstrated before Deputy Commissioner of Customs, Calcutta Custom House and found that the same can work on S-VHS type of VCR. We are of the the view that the word suitable shall be interpreted to mean capable of being used . When the impugned cassettes are capable of being used in S-VHS type of VCR it shall be construed that the same are suitable for use with such type of VCR and as such merit to be classified under the Exim Code No. 852390 03.20. Moreover, there is a categorical classification of the DGFT to that effect which the Customs Department cannot ignore in view of the the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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