TMI Blog1997 (8) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... Four Track Duplicating Recorders with the necessary configurations. The goods were assessed under Heading No. 8520.90 which covered Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device. The respondents M/s. Geetham Cassettes Pvt. Ltd., Cochin, after the clearance of the goods filed a refund claim on the ground that they were eligible for a concessional rate of Customs duty under Notification No. 93/86-Cus., dated 17-2-1996, as amended by Notification No. 204/86-Cus. dated 7-3-1986. The refund claim was rejected by the Assistant Collector of Customs on the ground that the exemption covered only the cinematographic sound recorders and sound reproducers and not to other types of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts on record, we consider that the matter could be disposed of without the presence of the respondents who had already filed cross-objections and which are listed as C/CO/224/91-B2. 3. We have heard Shri A.K. Agarwal, SDR, and perused the record. 4. The Notification No. 93/86-Cus., dated 17-2-1986, as amended by Notification No. 204/86-Cus., dated 7-3-1986 covered cinematographic projectors, sound recorders and any combination of these articles falling under Heading Nos. 85.19, 85.20, 85.22 or 90.07. We find that only Heading No. 90.07 referred to cinematographic cameras and projectors whether or not incorporating sound recording or reproducing apparatus. There is nothing like cinematographic sound recording or reproducing apparatus. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant time, we do not find any infirmity in the view taken by the Collector of Customs (Appeals). 8. In the appeal, the Revenue had pleaded that the order had been passed by the Collector of Customs (Appeals) without affording an opportunity to the Revenue to plead their case. As on merits, we find that the view taken by the Collector of Customs (Appeals) was correct and as there is nothing on record to show whether any hearing had been asked by the Revenue before the Collector of Customs (Appeals), we consider that the order passed by the Collector of Customs (Appeals) does not call for any interference. 9. Taking all the relevant considerations into account, we do not find any merit in this appeal filed by the Revenue and the same is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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