9911796707
TMI Blog2001 (12) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... erial No. 50 of the Table to the Notification No. 59/87 as claimed by the importer-assessee. However, the classification of the item under sub-heading 8520.90 was accepted and as a consequence the benefit of Notification No. 59/88 in terms of Sl. No. 5 of the heading (viii) i.e. Heavy Duty Tape Recorder under the broad heading Sound Broadcast Equipment was granted. 2. The Revenue is aggrieved with regard to the grant of the benefit of this Notification on the plea that the item is not Sound Broadcast Equipment and is not heavy duty tape recorder and hence the benefit ought not have been granted to the importer. While the assessee has claimed the benefit of classification under sub-heading 8479.89 as machine having individual function and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cassette master. He has also noted that the item is also designed to produce salves and the production capacity can be expanded further. It is a new generation high speed tape recorder-cum-duplicator. In other words, it is a new generation machine with a technological improvement in magnetic recording system. This tape recorder is designed to withstand hard use and to run continuously for hours together to carry on functions such as recording, re-cording and duplicating with utmost speed, accuracy highest quality efficiency and reliability. In this view of the matter, he has held the item to be heavy duty tape recorder. This finding is challenged by the Revenue on the ground the order is not legal and proper as there is no evidence produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that except the manufacturer s specification, there is no difference in the technical literature. He submits that even the Revenue has not done so except in the grounds of appeal. However, for that reason, he submits that the subsequent reliance by the Collector is sufficient to uphold the claim seeking for dismissal of the Revenue appeal and allowing the party s appeal. 4. The learned SDR submits that the Notification specifies the terms for granting the benefit and the burden is on the importer to discharge that the item fall under the Serial Number as sought for by them by producing the technical literature and the trade under standing as to how the product is marketed. In the absence of the production of evidence by the importer t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght duty tape recorder. Even the technical literature does not specify that the same can be used for sound recording under which heading the item has been listed. The importer has also not produced any evidence of trade understanding. The Revenue has also not produced any technical literature to show that the item is heavy duty tape recorder and can be utilized as Sound Broadcast equipment in terms of notification. The matter was heard on earlier occasion and an opportunity was granted to the importer. However, as the Collector (Appeals) has come to the conclusion on his own and hence that portion of the order is required to be set aside. In the interest of justice, the matter is remanded to the original authority to give an opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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