TMI Blog1997 (12) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 91/89, dated 1-3-1989 on the ground that the goods are not cone type speakers. 2. Arguing on behalf of the Appellants the ld. Counsel submits that they waived the show cause notice as they were informed that the proposed enhanced price are based on invoices for contemporary imports. It is only during the personal hearing that they came to know that there was no invoice. Their goods in fact were from Singapore and the alleged quotations were obtained from Hong Kong. Additional Collector also took into account the retail price in Hong Kong which is not relevant for determining the value under Section 14 of Customs Act. In any case there was no quotation for model TSF.1687 and the price based on quotations in regard to other m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w our attention to the letter dated 15-2-1991 placed at page 21 of the paper book. The Ld. Counsel submitted that in this letter to the Assistant Collector they made it clear that they have been given the impression that customs wanted to load the value as per contemporaneous invoices available with the department. Since the goods were lying at Docks since November, 1990 and considerable demurrage had been incurred they were prepared to accept the loading in value. It will be clear that show cause notice was waived only under the impression that the invoices indicating contemporaneous import at high prices were available. Had they been informed about the quotations they would have been able to produce the evidence in support of their transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange: Some tweeters will operate at ultrasonic frequencies (see MID RANGE, TWEETER, WOOFER). Many high fidelity speaker systems consist of one of each of these three transducer types. Communications speakers usually consist of a simple midrange speaker. A cone is a diaphragm responsible for the radiation of sound from a loudspeaker. The cone gets its name from the fact that it is conical in shape, as shown in the illustration. Speaker cones are usually made from thin cardboard material. The back-and-forth vibration of the cone, caused by the action of the speaker coil in the magnetic field, produces sound waves. The speaker cone must be properly designed for optimum sound reproduction. In communication systems, a high frequency cone res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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