9911796707
TMI Blog2003 (1) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing the same. At the time of clearance they paid basic customs duty and additional customs duty (CVD) on the imported goods under Customs Tariff Heading 95.04. The original authority held the classification under CTH 95.04 and confirmed the demand of CVD (Additional Customs Duty) against the importers. As against M/s. Sujatha Enterprises, the authority rejected the transaction value of the imported goods and enhanced the value. The parties preferred appeals to the Commissioner (Appeals). The appellate authority affirmed the decision of the lower authority as regards classification but set aside the enhancement of value. In the case of M/s. Sujatha Enterprises before the Tribunal, the importers are in appeal against the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment 9504.10 Video games of a kind used with a television receiver 9504.20 Articles and accessories for billiards 9504.30 Other games, coin or disc-operated, other than bowling alley equipment 9504.40 Playing cards 9504.90 Other 4. Throughout the proceedings, the importers' claim regarding classification has been under sub-heading 9503.20, while the department has maintained that the classification should be under sub-heading 9504.90. The former charges 'NIL' CVD, while the latter attracts 16% CVD for the relevant period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation and the findings of the original authority on valuation. 7. We have examined the submissions. Counsel has shown and demonstrated a specimen of the imported goods to us. The item appears to be a hand-operated toy with an apparently self-contained screen. By pressing the buttons, visual and sound effects can be brought out. But there is nothing to indicate that this can be used for any video game. The sounds produced by pressing the relevant button appears to have nothing to do with the visuals displayed on the screen by pressing the relevant button. According to the department this item should be classified as video games. We cannot subscribe to this view. The rival entries have been extracted earlier in this order. The importers' c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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