TMI Blog2008 (9) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... icles of plastic and hence classifiable under CSH 3926.90 – in respect of Clocks embellished by pictures or other useful attachments like light shades, classification should be u/sh 9105.29 as regular clocks and not as toy clocks u/h 9503 - C/510/2001 - 943/2008 - Dated:- 1-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri N.J. Kumaresh, SDR, for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of these goods described as toy musical instrument. 2. The respondents have filed a cross-objection seeking revision of classification of clocks covered by the same Bill of Entry as toy clocks under Chapter Heading 9503, reversing the classification decided under Heading 9105 ('other clocks' of the tariff) in the impugned order. 3. The ld. SDR submits that the musical box is not a miniat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanatory notes for CTH 9503 which lists out the items covered, at Sl. No. 11. 4. The ld. Counsel for the respondents submits that the Commissioner (A) was right in holding that these boxes which produce musical tune at the time they are opened could not be called as jewellery boxes. 5. On a careful consideration of the facts of the case and the submissions, we find that the impugned goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the time keeping is incidental. Therefore, the declared classification as toy clocks deserved to be accepted and the goods should be classified as toys falling under Heading 9503. 7. The ld. SDR submits a copy of the photographs of the impugned goods which shows standard clocks mounted on beautiful casings apparently of wood. Some of these also have other attributes like colorful light sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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