9911796707
TMI Blog2008 (9) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... r per; P. Karthikeyan, Member (T)]. - Revenue has filed the captioned appeal. In the impugned order the Commissioner (A) allowed the appeal filed by the importer (respondents) and restored the classification of what was declared as plastic toy musical boxes vide Bill of Entry No. 349559 dated 11-9-01, seeking their classification under CTH 9503.50 and CET 9503. The Commissioner (A) vacated the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Heading 9503 covers, among others, toy pianos, trumpets, drums, gramophones, accordions, xylophones, musical boxes, etc. The impugned item produces musical tune. However, the impugned goods are beautiful plastic boxes appropriate for keeping jewellery. These boxes produce music when they are opened owing to the operation of a mechanical winding arrangement. This property is incidental. Some of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a container of jewellery. The music attached to its utility is an added attraction incidental to its main purpose as a jewellery box. The HSN explanatory notes also support the plea of the revenue that the impugned item is not a toy musical instrument like a small accordion or piano. In the result, we allow the appeal filed by the Revenue. 6. As regards the cross-objection of the respondent seeki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se records and the submissions by both parties, we find that the impugned goods are standard clocks by function, embellished by pictures or other useful attachments like light shades. We are convinced that the impugned goods are regular clocks and not toys. We uphold the decision of the Commissioner (A) as regards the classification of this item and reject the objections filed by the respondents a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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