2002 (2) TMI 706

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..... ation by Ex-Thos Electric Pvt. Ltd., the respondent to this appeal of video games in terms of special import licence that it produced. The goods were eligible for import under this licence under appendix XXXV of handbook of procedures which form part of the policy for the relevant year. Entry 15 of this appendix specifies electronic games and toys under customs Heading 9503.20 and 9504.10. Sub-h .....

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..... and allowed the appeal and set aside the order of the Dy. Commissioner. Hence, this appeal by the department. 2. I have heard the departmental representative. The representative of the respondent is absent and unrepresented despite notice. 3. The Commissioner has been guided in coming to his conclusion by the contents of the Explanatory Notes to Heading 95.04 of the Harmonised System of Nomen .....

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..... used with television receiver would be classifiable under sub-heading 10 and those having a self contained screen under sub-heading 90. All that the note that he has relied upon says is that games of other kind are classifiable under sub-heading 90. The Commissioner s order therefore proceeds on an erroneous understanding of the notes and is clearly contrary to law. 4. The appeal is accordingly .....

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