9911796707
TMI Blog1999 (12) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... er for consideration, by common consent. 2. Briefly, the Order-in-Appeal impugned by the Revenue before us namely C. Cus. 761/97 had not considered the question of classification under the Customs Tariff Act but has classified the Video Cassettee Housing under Heading 392340.00 of ITC (HS) and has held that the import thereof is free i.e without any licence. The Revenue on the other hand, presses for classification under Heading 392310.01 under ITC (HS), which requires an import licence, the item being categorised as restricted. The attendant Orders-in-Original had classified the Video Cassettee Housing under Customs Tariff Heading 8523.90, whereas the respondents before us have claimed its classification under Heading 3923.40. 3. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the licence, not being declared free under the ITC (HS). 4. With respect to the appeal of M/s. Pooja Exports (India) on the item CD Jewel Box, the learned D.R. submits that the Order-in-Appeal impugned has not specified any reasons as to how the lowering of the redemption fine to Rs. 1,50,000/- has been arrived at and hence the matter has been decided arbitrarily and needs to be remanded to the original authority for re-consideration on actual facts, so that an objective decision is available to Revenue. 5. The learned Consultant for both the respondents submits that as far as the Video Cassette Housing is concerned, the matter lies in the respondents favour, in view of the revised HSN Explanatory Notes with effect from 01-01-1996, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the HSN Explanatory Notes, Compendium of Classification Opinions, Customs Tariff, ITC (HS) vis-a-vis Central Excise Tariff, inasmuch as that the Central Excise Tariff does not have any sub-heading under 3923.40 at all specifying the products namely spools, cops, bobbins and similar supports ; and therefore, of necessity the two decisions of the Tribunal cited, which are under Central Excise Tariff only had to classify them under 39.26, which is the residual heading. Therefore, these two decisions stand distinguished in law as far as the Customs Tariff as well as ITC (HS) is concerned, being in the context of Central Excise Tariff. He also submits that even if it is considered that both the Customs as well as Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), there is no discussion on this issue and therefore, the Revenue is aggrieved that the decision contained therein does not indicate the basis on which it was arrived at. 8. We have carefully considered the rival submissions and records of the case. We have also perused the various entries in the Customs Tariff, Central Excise Tariff, ITC (HS) and the WCO s Compendium of Classification Opinions noted above, as also the HSN Explanatory Notes, particularly in the Edition revised on 01-01-1996 and as on page 620 thereof dealing with Heading 39.23. On a careful consideration of these, we are of the considered opinion that the decisions cited by the learned D.R. stand distinguished with respect to the law contained in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Notes under Heading 39.23 (page 620) further amplifies the scope of this heading to include video or audio cassettes without magnetic tape . It is not in dispute that the Video Cassette Housings imported are in effect Video or Audio cassettes without magnetic tape. Therefore, taking this clear notes into consideration, we have no hesitation in concluding that the item under import would be classifiable under 3923.40 as far as the Customs Tariff Act is concerned and therefore, also under 392340.00 as far as ITC (HS) is concerned. Since the ITC (HS) under that classification allows free import of goods, we find that the Order-in-Appeal impugned does not contain any infirmity at having arrived at the same conclusion as ours recorded above. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in of profit being 129% while reducing the redemption fine to the above noted level. A perusal of the Order-in-Appeal shows that while the respondents letter noted above has been referred to in the facts of the case, the learned Commissioner (Appeals) has not discussed in his findings the reasons why and whether so, the information in the said letter has been found acceptable. Therefore, the order impugned is silent on this issue. 11. In view of the above, we find that the Revenue s prayer that lowering of the redemption fine to Rs. 1,50,000/- is not correct and the matter be remanded, is acceptable. 12. In view of the aforesaid analysis and findings, we modify the impugned Orders in-Appeal only with respect to the Appeal of M/s. Pooja ..... X X X X Extracts X X X X X X X X Extracts X X X X
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