1997 (12) TMI 323

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..... respect of Countervailing Duty (CVD). 2. Appellants made import of receivers, capacitors, microphones, wires, resistors, volume controls etc. through various Bills of Entry. The appellants in the Bills of Entry claimed classification of these goods under Tariff Heading 90.21 of the Customs Tariff as parts of hearing aids and also claimed the benefit of concessional rate of basic duty in terms of Notification No. 114/77, dated 1-7-1977 and also claimed the benefit of CVD in terms of Notification No. 71/86-C.E., dated 10-2-1986. The adjudicating authority ordered the classification of the goods on merit in their respective headings and the benefit of Notification No. 114/77-Cus. was granted to the appellants. The benefit of Notification .....

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..... enged by the appellants. The goods were not classified under Tariff Heading No. 90.21 of the Customs Tariff as claimed by the appellants in the Bills of Entry. The Notification 71/86-C.E., dated 10-2-1986 as amended provides as under : "Exemption to spectacle lenses; drawing, and mathematical instruments, artificial limbs and rehabilitation aids, Cinematograph projectors and precision balances. - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Govt. hereby exempts excisable goods of the description specified in Column (3) of the Table hereto annexed and falling under the Chapter or Heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the co .....

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..... ral Excise Tariff provides as under : "90.21 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability." 6. The Chapter Heading 90.21 of the Central Excise Tariff includes hearing aids. In the present case, the goods imported are not hearing aids but they are condensor, microphone, volume control, screws under casing etc. which were classified on merits in their respective headings, in other words, the goods were not classified under Customs Tariff Heading 90.21 and the classification of the goods was not challenged by the app .....

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