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2008 (9) TMI 166 - CESTAT, CHENNAIPlastic boxes for keeping jewellery - these boxes produce music when they are opened – explanatory notes for CTH 9503 support the plea of the revenue that the impugned item is not classifiable as toy musical instrument under CTH 9503.50 - these items are articles of plastic and hence classifiable under CSH 3926.90 – in respect of Clocks embellished by pictures or other useful attachments like light shades, classification should be u/sh 9105.29 as regular clocks and not as toy clocks u/h 9503
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