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2014 (2) TMI 16 - CESTAT NEW DELHIClassification of goods - Entitlement of abatement - car MP3 Player versus MP3 player - Held that:- The Heading 8519 deals with all goods other than MP3 player. The appellant claims that it will not come under that expression on the conception that the Car MP3 player is other than MP3 player. - It appears that appellant’s claim is under the Heading 8519 & 8990 which deals with other goods. Whereas MP3 player is specifically dealt by the Headings 8519 & 8590. Once there is clear expression of the heading with the class of the goods there is nothing confusion to hold that the appellant’s goods are different. Therefore, the goods of the appellant shall only enjoy abatement of 30% for which the appeal is dismissed - Decided against the assessee.
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