TMI Blog2004 (8) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sekhon, Member (T)]. - Imports of blank Video Cassettes-Panasonic Brand E180 H.D.A. VHS Palscam of Japanese origin, imported by two separate Importers, were not allowed without an appropriate import licence. The Commissioner found the goods to be falling under heading 85239003.90 of ITC (HSN) Classification, were restricted and were also found to be undervalued based on quotations profo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pting the same comparable goods prices, (see Shyam Antenna Electrical Ltd., 1991 (53) E.L.T. 133) M/s. Sharp Business Machine - 1997 (96) E.L.T. 105 (Tribunal) = 1997 (73) ECR 60. While the appellants have provided details of actual imports, at declared value of 70 cents and release by Customs. In case of M/s Alite Enterprises Rajasthan and M/s Shaloo Exports U.P at 76 cents. Valuation arrived, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed NV-E 120 or NV-E-180 This finding and the impression of the Adjudicator that Heading 85239003.20 would cover tapes only with M 11 SVHS VCR is not to be upheld. The entry against 85239003.20 also cover VCR Tapes which could work with Digital S type VHS which the tapes under import have been physically demonstrated and proved. Classification under 8523903.20 is therefore confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly Para 5 of impugned order-in-appeal No. C/794/2000 records - 5...... Partys representative in the Personal Hearing brought a S-VIIS Video Cassette Recorder and demonstrated that the Blank Panasonic VHS Video Cassettes imported by them are suitable for use with an SVHS VCR, and therefore merit classification were the Heading 85231003.20. this would indicate that the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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