2012(02)LCX0176

IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI

S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T)

Nippon Audiotronix Ltd.

Versus

XX (ICD), NEW DELHI

Final Order No. C/A/73/2012/Cus.(PB) and Stay Order No. C/S/69/2012(PB)/Cus., dated 8-2-2012 in Application No. C/Stay/2695/2011 in Appeal No. C/502/2011

Advocated By -

Shri S.D. Gaur, Advocate, for the Appellant.
Shri R.K. Gupta, SDR, for the Respondent.

[Order per : D.N. Panda, Member (J)]. -

Ld. Counsel submits that the goods imported by the appellant shall fall under the Heading 8519 and entitled to the abatement of 35%. Whereas Revenue's claims is that said goods shall fall under Heading 85 and shall enjoy abatement of 30%. It is submitted on behalf of the appellant that the goods imported were car MP3 Player and that is different from MP3 player. Therefore, the appellant shall succeed.


2. Heard Shri Gupta LD. Representative for Revenue. He says that bill of entry presented clearly shows that the goods in question were MP3 player that is prefixed by the word 'CAR' that does not bring a change to the goods dealt with by Heading 85 under SL. No. 92 of Notification No. 49/2008-C.E. (N.T.), dated 24-12-2008. Therefore, the appellant was rightly allowed abatement of 30%.


3. Heard both sides and perused the record. No doubt, adjudication order has simply dealt with valuation aspect. But when such valuation touched the very class of the goods, appellate authority elaborately dealt the same by his order dated 4-5-2011. It does not appeal to commonsense that the Car MP3 player is different from MP3 player. Therefore, we tried to find out what is the difference between the entry under the Heading 8519 and Chapter 85 itself dealing with MP3 player. The Heading 8519 deals with all goods other than MP3 player. The appellant claims that it will not come under that expression on the conception that the Car MP3 player is other than MP3 player. We, therefore, looked into the detailed description in the tariff entry. It appears that appellant's claim is under the Heading 8519 & 8990 which deals with other goods. Whereas MP3 player is specifically dealt by the Headings 8519 & 8590. Once there is clear expression of the heading with the class of the goods there is nothing confusion to hold that the appellant's goods are different. Therefore, the goods of the appellant shall only enjoy abatement of 30% for which the appeal is dismissed. When we have taken decision as above, the stay application gets disposed of by waiver of pre-deposit.

(Dictated & pronounced in the open Court)

Equivalent 2013 (290) ELT 0422 (Tri. - Del.)