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TMI Blog2003 (5) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... o J, each part (barring the last part viz. SCREW mentioned at J which was in a quantity of 132000 pieces) quantified as 6000 pieces. Sl. No. 2 was captioned MODEL POLYSTATION 8 BIT and consisted of 7 parts mentioned at A to G, each part quantified as 550 pieces. The description against Sl. No. 3 was COB FOR MAIN CONSOLE FOR 8 BIT VIDEO GAME, and the quantity thereof was shown as 500 pieces. On examination of the goods, the Customs authorities found the goods described at Sl. No. 1 2 to be Video games of a kind used with T.V. receiver, classifiable under Customs Tariff sub-heading 9504.10. They considered the parts of Video games described at Sl. No. 3 also as classifiable under the same sub-heading in terms of Chapter Note 3 of Chapter 95 of the Customs Tariff Act. On this basis, the authorities took the view that all the goods covered by the Bill of Entry were chargeable to duties of Customs at normal rates and not eligible for the benefit of concessional rate of basic customs duty under Notification No. 17/2001-Cus. The authorities rejected the claim of the appellants that the goods were classifiable as parts of Video games only under customs tariff sub-heading 9504.90 attracti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess for that matter amounting to manufacture. As a matter of fact it does not even involve any screw driver technology which is generally a term used for assembly of various independent electronic/electrical parts into a finished product. The manual enclosed with each package would also be indicative of the fact that what has been imported is a full video game with instructions for its usage and giving the functions of various individual items (not parts) comprising the game. (iii) As mentioned above in each of the packing there is a booklet also with the Computer and title Game . In para 4 thereof it is stated as under :- After connection of this set with TV set, operate in the following order :- (1) Turn on power of TV set. (2) Set VHF channel selector to a channel for this game or connecting/audio/video cable with TV set. (3) Place cassette in cassette holder. (4) Turn on Game set s power. (5) Press RESET button. (6) Choose your favourite game using SELECT button on controller 1 and then press START button to begin. (7) Adjust your TR set channel reception to the best image From the above it is clear that what is impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice. It was also argued that the quantum of the redemption fine and that of the penalty were disproportionately very high ld. DR submitted that the classification of the goods was not subject-matter of the appeal. The only question to be considered was whether the benefit of the notification could be extended to the goods. The adjudicating authority had held on the basis of well-founded reasons that the subject goods were complete video games classifiable under sub-heading No. 9504.10. They were not parts of video games for the manufacture of video games , classifiable under sub-heading 9504.90. Only the latter was eligible for the benefit of concessional rate of duty under the notification, and not the former. 6. We have examined the submission. In their reply to the show cause notice, the appellants submitted that the video games for which the parts (as described at serial Nos. 1 and 2 in the invoice) had been imported were clearly distinguished from video games of a kind use with a Television receiver and hence would not merit classification under Tariff sub-heading 9504.10 and, instead, would be classifiable as parts of other video games under sub-heading 9504.90. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im does not appear to have been pressed by the appellants in this appeal. We are in full concurrence with the adjudicating authority in classifying the subject goods as video games of a kind used with TV receiver under SH 9504.10. 7. It is nobody s case that the benefit of the Notification is available to any goods classifiable under sub-heading No. 9504.10. The relevant entry in the TABLE annexed to the Notification is entry No. 361, which reads as under :- S. No. Chapter or Heading No. or S.H. No. Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 361 9504.90 Parts of video games for the manufacture of video games. 5% - 7 It is clear from the above description that the goods to be covered by the entry should be parts of video games which are imported for the manufacture of video games. In the instant case, as rightly held by ld. Commissioner, no post-importation manufacture of video games was contemplated. Thus, going by the classification or description of the goods, one would find that the subject goods were n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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