2002 (4) TMI 671

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..... imported goods declared by them to be 525 pieces of Electronic Keyboards under Customs Tariff Heading 9503.50 and produced special import licence dated 13th October, 1995 to cover the goods under Appendix 35, Serial No. 16 of the Handbook of Procedures 1992-97. The Additional Commissioner of Customs held that the import was unauthorised since the goods were Toy Musical Instruments covered by Head .....

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..... l No. 16 of Appendix 35 does not restrict electronic musical instruments and keyboards falling under a particular heading for import. As long as the goods imported were electronic musical instruments or keyboards they are covered by Serial No. 16 of Appendix 35. I find from the catalogues of the goods that they are electronic keyboards, therefore reliance upon Serial Nos. 12 and 15 of Appendix 35 .....

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