2014 (2) TMI 16

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..... oods imported by the appellant shall fall under the Heading 8519 and entitled to the abatement of 35%. Whereas Revenue's claims is that said goods shall fall under Heading 85 and shall enjoy abatement of 30%. It is submitted on behalf of the appellant that the goods imported were car MP3 Player and that is different from MP3 player. Therefore, the appellant shall succeed. 2. Heard Shri Gupta ld. .....

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..... d Chapter 85 itself dealing with MP3 player. The Heading 8519 deals with all goods other than MP3 player. The appellant claims that it will not come under that expression on the conception that the Car MP3 player is other than MP3 player. We, therefore, looked into the detailed description in the tariff entry. It appears that appellant's claim is under the Heading 8519 & 8990 which deals with othe .....

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