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TMI Blog2014 (2) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... other than MP3 player. - It appears that appellant’s claim is under the Heading 8519 & 8990 which deals with other goods. Whereas MP3 player is specifically dealt by the Headings 8519 & 8590. Once there is clear expression of the heading with the class of the goods there is nothing confusion to hold that the appellant’s goods are different. Therefore, the goods of the appellant shall only enjoy a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods in question were MP3 player that is prefixed by the word CAR that does not bring a change to the goods dealt with by Heading 85 under Sl. No. 92 of Notification No. 49/2008-C.E. (N.T.), dated 24-12-2008. Therefore, the appellant was rightly allowed abatement of 30%. 3. Heard both sides and perused the record. No doubt, adjudication order has simply dealt with valuation aspect. But ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce there is clear expression of the heading with the class of the goods there is nothing confusion to hold that the appellant s goods are different. Therefore, the goods of the appellant shall only enjoy abatement of 30% for which the appeal is dismissed. When we have taken decision as above, the stay application gets disposed of by waiver of pre-deposit. (Dictated pronounced in the open Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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