9911796707
TMI Blog2008 (9) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal was earlier disposed off by the Tribunal vide order No. CB/A/829-830/WZB/05, dt. 25-5-2005 [2005 (188) E.L.T. 74 (Tri.)] accepting their stand on classification but rejecting the same on valuation. Inasmuch as the said order was passed in the absence of the respondents, the Hon ble High Court of Gujarat, while passing an order on the Tax Appeal filed by the respondents, has set aside the same and remanded the matter to the Tribunal for de novo decision, after hearing the respondents. We have accordingly heard Ms. M.I.J. Micheal, ld. Jt. CDR and Shri A.K. Chaterjee, ld. Advocate. 2. As per facts on record, respondents imported 25,500 pieces of Electronic Organs (Electronic Organ Piano small size) declaring CIF value US $ 10,200 (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,50,000/- and penalty of Rs. 1.50 lakhs was imposed under Section 112A of the Act. 4. On appeal against the above order, Commissioner (Appeals) accepted the importer s stand that the goods in question were not toy pianos but were musical instruments covered under Chapter 92 and value declared by the respondents was correct transaction value in terms of Section 14(1) of the Act read with Rule 4 of the Customs Valuation Rules, 1988. He accordingly set aside the order of the Addl. Commissioner and allowed the appeal. Hence, the present appeal by the Revenue. 5.1 We find that Chapter 92 of Customs Tariff Act covers Musical instruments; parts and accessories of such articles . Under Note 1(c) of Chapter 92, it was, inter alia, clarified tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectrically operated . It is also stated that certain toys including musical instruments may be capable of a limited use or generally distinguishable by their size and limited capacity from the real articles. 5.3 It will be noticed from the ITC (HS) of the classifications of Export and Import items of the year April 1997 to March, 2002, item 950350 01 that, Toy musical instruments and apparatus are shown as restricted items which could not be permitted to be imported except against a licence or in accordance with the public notices issued in this behalf. 5.4 It is evident from the size and number of the articles imported (25,500 pcs of Electronic organ Piano small size ) and the price at which they were imported, that they could not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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