9911796707
TMI Blog2015 (1) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... P-3 players? - Held that: - The Commissioner (Appeals) has categorically stated that as per the catalogue goods have been described as CD receiver with front USB and AUX/CD received with front AUX. The write up in the catalogue also stated that “you can also play/enjoy MP-3”. Thus, it is evident that the goods cannot be called MP-3 players. As the exemption under N/N. 21/2002-Cus., as amended and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -G 396UD Brand JVC MP3/CD receiver in the relevant Bill of Entry and claimed the benefit of Notification No. 21/2002-Cus., as amended (Sl. No. 539) and Notification No. 6/2006-CEX as amended (Sl. No. 21). Both the notifications prescribe concessional rate of duty for the goods falling under CTH 85 namely, MP3 or MP4 or MPEG4 player with or without radio or video reception facility. The concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for non-prosecution and ought to decide appeal on merit even if appellant or its counsel is not present, the appeal is being decided on merit. 4. As is evident from the foregoing, the issue involved is whether the impugned goods are CD receivers or MP-3 players. The Commissioner (Appeals) has categorically stated that as per the catalogue goods have been described as CD receiver with front USB ..... X X X X Extracts X X X X X X X X Extracts X X X X
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