TMI Blog2002 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... r letter dated 23-6-97 submitted that they were under the impression that the goods were covered by Exim Code No. 950380.01 which were allowed to be imported under Special Import Licence (SIL). Accordingly, proceedings were initiated against the importers. The importers waived the right of show cause notice. The Additional Commissioner (Appraising) vide order in original dated 7-7-97 held that the imported item was toy parrot with an in built voice producing mechanism. He observed that from the Exim Code it is seen that "toys representing animals or non human creatures" are falling under category of 950340.00. Under this Code - 950341.00 dealt with stuffed toys, 950349.00 dealt with other toys, 950349.01 dealt with toys of wood, 950349.02 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the CEGAT. The CEGAT, SRB Chennai, disposed of the appeal vide Final Order dated 29-5-2001. The Tribunal in its order observed that the order of the Commissioner Appeals) was not a speaking order and accordingly, remanded the matter to him for passing an order afresh. The Commissioner (Appeals) on de novo adjudication has passed the impugned order dated 28-9-2001. In this order the Commissioner (Appeals) has upheld the findings of the original authority and rejected the appeal of the importers. 4. This appeal is by the importers viz. M/s. Durga Toy Manufacturing Pvt. Ltd. 5. We have heard Shri S.S. Radhakrishnan, learned Advocate for the appellants and Shri C. Mani, learned DR for the Revenue. The learned Counsel for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submissions appended above on the basis of which he is contending that all the toys incorporating motor would appropriately be classifiable under the category of Exim code 9503.80 representing the broad heading "Other toys and models incorporating motor". We are not able to countenance this submission for the reasons that firstly this in itself is a residuary entry with a prefix "other toys" meaning thereby that categorization under this code would be warranted only if the imported item is not found suitable to be placed under any of the preceding headings. Secondly, as rightly observed by the lower authorities - there is a specific heading for toys representing animals or non-human creatures under the code No. 950340 00 and the sub-headi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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