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2016 (6) TMI 1066 - AT - CustomsClassification and rate of duty in import of MP3 player / CD players - classification under the tariff item 85198990 or 85198940 - MRP based duty / CVD - rate of abatement - appellant in the bill of entry classified the goods under 85198890 and paid BCD @ 10% while the BCD to MP3 Player is 5% as per Notification No. 21/2008-Customs - appellant categorically classified the goods as other than MP3 Player - Serial No. 90 of the table appended to Notification No. 49/2008 –CE (NT) dated 24.12.2008 allows 35% abatement from MRP for charging CVD on all goods other than MP3 player or MPEG 4 player - Subsequently, the differential duty has been demanded on the ground that the goods were MP3 player and therefore the abatement would be only 30% Held that:- We fail to understand as to on what ground/ basis it has been alleged/ asserted after the goods were cleared that those were MP3 players when the goods were not available for examination nor was there any evidence/ material on the basis of which it could be alleged/ asserted that the goods were MP3 players. - there is sustainable ground to hold that the goods cleared were MP3 players - demand set aside - Decided in favor of assessee.
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