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TMI Blog2018 (6) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... ut all of them have the facility to play CD as well as MP3. They also have radio reception as one of the features - After perusing the sub-headings, the classification may change depending upon whether it is considered as CD player or MP3 player or it is a radio receiver. But, it is possible to decide the dispute without finally deciding the classification of the items in respect of sub-heading of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 21/2002 dated 01.03.2002 (Sl. No. 539) and Central Excise Notification Noa 06/2006-CE dated 01.03.2006 (Sl. No. 21), for the benefit of exemption from counter availing duty. The dispute covers 12 Bills of Entry for imports made between August to November, 2008 and one under Bill of Entry in July 2009. The Customs authorities issued SCN proposing to classify the goods under 85198990 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roposed at all in the SCN. He submitted that the order of the adjudicating authority has travelled beyond the SCN and hence is not sustainable. In this connection, he relied on the decision of the Hon'ble Supreme Court in the case of Caprihans India Ltd. Vs. CCE- 2015 (325) ET 632 (S.C.). 4. The Ld. AR justified the impugned order. He submitted that the appellant was not entitled to the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds imported by the appellant are of various models but all of them have the facility to play CD as well as MP3. They also have radio reception as one of the features. After perusing the sub-headings, we note that the classification may change depending upon whether it is considered as CD player or MP3 player or it is a radio receiver. But, we note that it is possible to decide the dispute without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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