9911796707
TMI Blog1983 (8) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... e been transferred to the Tribunal for disposal under the provisions of Section 35P of the Act. 2. The Respondents imported synthetic industrial diamonds via post parcel D. No. 245879 which was released on 21-7-1979 after payment of customs duty @ 100% plus 20% under Heading 92.01/13 CT Act plus CVD @ 8% under Item 68 CET. A claim for assessment under Heading 71.02 read with Notification No. 98/78 (should be 131/77) @ 40%. The claim was rejected since note 2(1) of Chapter 71 excludes goods covered among others by Chapter 92 and the goods are used for record player needles i.e. musical instruments. Further, according to Explanatory Note to Heading 92.13, sapphires (usually synthetic) and diamonds (whether or not mounted) for sound record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late order should not be set aside and the order of the Assistant Collector restored. 4. In reply, the respondents stated the goods are used in several industries as raw material, they are in the form of granules of very small size, 1 mm long and weighing several thousand parts of a gram; they can be used for several purposes just as grinding and drilling; the catalogue submitted at the appeal stage shows the different uses; they are processed which includes mixing with lubricants, powder drying and adhesive deposition, the complete finished product is like Plastics, Rubber, Aluminium and Synthetic Diamonds, and is called Replacement Stylus which is in no case a musical instrument and has nothing to do with music; industrial synthetic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identifiable parts of musical instruments. In the case of Victory Gramophone co. referred to by the Respondent, this bench had itself come to a similar conclusion. In (1983 ECR 20D) Madras, it was held that the BTN can be used as an aid and p. 1694 of the Explanatory Notes states that sapphires, usually synthetic and diamonds, whether or not mounted for sound reproduction are included in Chapter 92. Moreover, under Notification No. 30/Cus., dated 1-3-1981, (i) synthetic industrial diamonds and (ii) sapphire tips, falling under Chapter 92 used for the manufacture of Cartridges or stylus have been granted concessional rate of duty. He, therefore, wanted the impugned order to be set aside. 5. For the Respondent, Shri Chopra reiterated the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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