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TMI Blog2015 (7) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... or video recording or reproducing anything. The other related entry under this heading pertains to video recorders beta cam or beta cam SP or digital beta cam S-VHS or digital –S etc. That is clearly not the proper description of Kindle device. The third entry relied upon by the Customs Department is under the heading 9504 which pertains to video game consoles and machines, articles for funfair table or parlor games, including printables, billiards, special tables for casino games and automatic bowling alley equipment. From the very nature of the description, the Kindle Device will not be a part of toys, games and sports equipments; parts and accessories thereof which is to be covered under the heading 9504. Kindle Device will be covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication would be applicable only to such Kindle devices which have the translation or as the case may be dictionary functions as its main function. 3. The interpretation of the Revenue is completely incorrect if the Tariff entry 8543 70 99 is accepted, then it is clear that all such electrical machines which have the translation or its dictionary functions will be entitled to be benefitted by the Notification as stated above. When the entries are to be read, the plain meaning have to be given to those entries. We do not find anything anywhere in the Notification which admits of any other interpretation much less offered by the Revenue to the effect that the function of translation or dictionary as the case may be, should be a main featur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final stage Shri Dixit has raised this question of a different Tariff entry which covers the product. 6. Though, reluctantly, we would proceed to decide even this contention at this stage raised by the Revenue for the first time. First entry claimed to be applicable is 8528 59 00. It comes under the main entry 8528 which pertains to monitors and projectors, not incorporating, television reception, apparatus, reception apparatus for television, whether or not incorporating radio products, receivers or sound or video recording or reproducing apparatus. The concerned entry relied on by the Customs i.e. 8528 59 00. We have seen Tariff entry ourselves and are of the clear opinion that this entry will not cover in any manner the Kindle Devic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 is meant for various kinds of games. Kindle apparatus is certainly not a game. It has the function of allowing the user to read various books and while reading, if the user comes across any difficult word incomprehensible to the user, he can access the dictionary meaning of the word. It is certainly not a game. It is an educational device. It cannot be covered under the category meant for the games, hence, Department‟s contention is unacceptable. Therefore, in our opinion, the Kindle Device will be covered under entry 85437099 being an electrical machine with translation or dictionary functions. Therefore, this late objection raised by the Revenue is rejected. We have seen the some import details. All these imports have been under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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