2001 (3) TMI 483

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..... mber (T)]. The facts involved in this appeal are as under : - The respondents imported Video Games classifying them under sub-heading 9504.90 of the Central Excise Tariff Act, and claiming clearance thereof under SIL. The Assistant Commissioner held that they were appropriately classifiable under sub-heading 9504.90 and that the licence did not cover this sub-heading. In this belief he con .....

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..... 9504.10 - Video games of a kind used with a television receiver 9504.90 - Other The sub-notes to this heading includes the following : (2) Video games (used with a television receiver or having a self-contained screen) and other games of skill or chance with an electronic display. 6. The sub-notes thus amplify the scope of entry at 9504.10 and do not limit the scop .....

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..... onic games/toys under Customs Heading 9503.20 and 9504.10. 10. In the face of a licence covering these goods in terms of this annexure, the goods are permissible imports even though they are consumer goods. 11. The proceedings also indicated the existence of a letter No. DRO095-96/PRO Policy, dated 29-6-1995 from the DGFT to the effect that the assessees claim as to the importability was cor .....

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