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2018 (6) TMI 650 - AT - CustomsClassification of imported goods - MP3 players - entitlement of the said goods to the exemption notifications - N/N. 21/2002 dated 01.03.2002 and N/N. 6/2006 dated 01.03.2006 - Held that:- The goods 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, 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 the Customs Tariff. There is no dispute that the imported goods have the facility to play MP3 as well as radio reception. Hence, we are of the view that the imported goods are entitled to the benefit of concessional rate of duty under the above notifications. Appeal allowed - decided in favor of appellant.
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