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2016 (6) TMI 1066 - CESTAT NEW DELHI

2016 (6) TMI 1066 - CESTAT NEW DELHI - TMI - 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 BCD @ 10% while the BCD to MP3 Player is 5% as per Notification No. 21/2008-Customs - appellant categorically classified the goods as other than MP3 Player - Serial No. 90 of the table appended to Notifica .....

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s there any evidence/ material on the basis of 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 - Dated:- 8-6-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Mr. S.D. Gaur for the Appellant Mrs. Neha Garg (DR) for the Respondent ORDER Appeal has been filed against Orde .....

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oods were classified under 85198990 and not under 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 is sustainable. 4. We have considered the contentions of both sides and gone through the records. 5. It is clear that the appellant in the bill of entry classified the goods under 85198890 and paid BCD @ .....

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