9911796707
TMI Blog2007 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... i Component CD system with speaker and standard accessories, Model CD-K-565 X(BK) valued at Rs. 20,56,342/- CIF value B/E No. 8040 dated 22-2-96, IGM No. 444/231, dated 25-2-96 and claimed the clearance of the goods under special Import Licence No. 4400027, dated 29-9-95. The goods were examined on first check and representative sample was called for inspection by the Appraising Group of the Mumbai Custom House. It emerged that the goods in fact were Mini Components system of Sharp brand. Each System comprised a CD player which could store 3 compact Discs, Twin Tape, Deck Player, AM/FM Tunner and Speakers. In the appraising group's opinion the goods were Music Systems. Each I system was invoiced @ USD 194 F.O.B. i.e. USD 200 CIF. It was obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o increase utility would not make it a Music System; that since it would also play music it could not be considered as a Music System; the existence of other features which were adopted to an FM broadcast radio in selected cases or playing of cassette tapes or a Karaoke would not debar the coverage of the goods under Sr. No. 9 of Appendix XXXV. The Commissioner relying upon the judgment of M/s. Sanghi Synthetics reported at 1996 (82) E.L.T. 238 (T), therefore, al lowed the clearance of these goods against the SIL submitted by the respondents. 2. Heard both the sides and perused the records. 3. We find that the goods imported comprised CD player, Twin tape deck player, AM/FM tuner and the speakers. In the commercial parlance, such co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine, the same were permissible for import under Open General Licence (OGL). The present case is, however, distinguishable clearly on facts as here the entry at Sr. No. 20 specifically mentions High end audio systems of value exceeding USD 500 CIF per set. The goods imported have all the features of the Music System i.e. CD drive, tape drive, amplified and radio (AM/FM) integrated into a compact unit alongwith speakers. The rack referred to in this entry at Sr. No. 20 applies to CD drive tape drive and amplifier which due to the technological advancement are now compacted into a single unit The entry at Sr. No. 9 on the other hand merely specifies CD players. The goods imported, however, though conformed to the description enunciated in Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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