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M/s. Supreme Audiotronix Pvt. Ltd. Versus C.C. (ICD) New Delhi

2016 (6) TMI 1066 - CESTAT NEW DELHI

Classification and rate of duty in import of MP3 player / CD players - classification under the tariff item 85198990 or 85198940 - MRP based duty / CVD - rate of abatement - appellant in the bill of entry classified the goods under 85198890 and paid .....

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lows 35% abatement from MRP for charging CVD on all goods other than MP3 player or MPEG 4 player - Subsequently, the differential duty has been demanded on the ground that the goods were MP3 player and therefore the abatement would be only 30% - .....

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f which it could be alleged/ asserted that the goods were MP3 players. - there is sustainable ground to hold that the goods cleared were MP3 players - demand set aside - Decided in favor of assessee. - C/623/2011-[DB] - Final Order No. 52100/2016 - D .....

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h differential duty demand of ₹ 23,806/- has been confirmed on the ground that the appellant imported MP3 player on which the abatement from MRP in terms of Notification No. 49/2008-CE(NT) dated 24.12.2008 for the purpose of charging CVD was 30 .....

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nder 85198940 which applies to MP3 player and therefore the demand is not sustainable. 3. Ld. DR on the other hand stated that the description given in the invoice was 2 DIN MP3/ CD Player with USB & Radio Model PE-307-YC and therefore the demand .....

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Notification No. 21/2008-Customs. We also find that the classification for MP Player is 85198940. This shows that the appellant categorically classified the goods as other than MP3 Player. Serial No. 90 of the table appended to Notification No. 49/20 .....

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