2011(08)LCX0267

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI [COURT NO. I]

S/Shri S.S. Kang, Vice-President and P.R. Chandrasekharan, Member (T)

Commissioner of Custom (ACC & Import), Mumbai

Versus

Vikas Corporation

Final Order No. A/376/2011-WZB/C-I(CSTB), dated 10-8-2011 in Appeal No. C/570/2003

Cases Quoted -

Cine Land v. Commissioner - 1999(06)LCX0154 Eq 1999 (114) ELT 0653 (Tribunal) - Referred [Paras 3,5]

Advocated By -

Shri A.K. Prabhakar, JDR, for the Appellant.
Shri N.D. George, Advocate, for the Respondent.

[Order per : S.S. Kang, Vice-President]. -

Heard both sides. Revenue filed this appeal against the impugned order whereby the goods imported by the respondent were held to be classifiable under Chapter Sub-Heading 9007.92 of the Customs Tariff.


2. The contention of Revenue is that the goods in question are "JSX-1000S, 6 Channel Processor W/SR Playback and JSYN - 05 Stereo Synthesizer". The appellant claimed the classification under Chpater sub-heading 90.07 of the Customs Tariff and the adjudicating authority has held that the goods are classifiable under Chapter sub-heading 8543.89 of the Customs Tariff. Against the adjudication order the present respondent filed an appeal before the Commissioner (Appeals) and the Commissioner set aside the adjudication order and accepted the claim of the respondent. The contention of the Revenue is that Chapter Heading 90.07 of the Customs Tariff covers "Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus." The contention is that the goods imported by the respondent are not cameras or projectors but is a sound processor therefore, it cannot be classifiable under Chapter Heading 90.07 of the Customs Tariff.


3. The learned JDR took us through the product literature of the product and also the circuit of the operation to show that the source of sound is from cassette deck or CD player and the goods in question process the sound. Hence the goods are not classifiable under Chapter Heading 90.07 of the Customs Tariff and are covered under Chapter Sub-Heading 8453.89 of the Customs Tariff. He also submitted that the Commissioner (Appeals) relied on the decision of the Tribunal in Cine Land v. Commissioner of Customs, Chennai - 1999(06)LCX0154 Eq 1999 (114) ELT 0653 (Tri.) to classify the goods in question under Chapter Heading 90.07 of the Cus-toms Tariff. The contention is that the goods in question are different than the goods before the Tribunal in the case of Cine Land (supra). In the case in Cine Land (supra) the goods were CP 65 Cinema Processor and in that case the Tribunal held that the goods are classifiable under Chapter Heading 90.07 of the Customs Tariff.


4. The contention of the respondent is that the goods are cinema sound processor and are to be used as cinema projectors in the cinema hall and therefore, rightly classifiable under Chapter Heading 9007.92 of the Customs Tariff.


5. We find that in the present case, in the invoice the goods are described as "6 channel processor W/SR Playback Stereo Synthesizer" and as per diagram showing circuit & operation the source of sound is from cassette desk or CD player and the goods in question only processes the sound. The Chapter Heading 90.07 of the Customs Tariff covers "Cinematographic camera and projectors, whether or not incorporating sound recording or reproducing apparatus." In the present case, the goods in question are not projector or camera and the same are only sound processor and the source of sound is from cassette deck or CD player. Further, we find that the goods in the present case and the one covered by the case relied upon the Commissioner (Appeals) in the case of Cine Land (supra) are different as noticed above. In the present case, as we find from the product literature the goods in question are only sound processor therefore, cannot be classified under Chapter Heading 90.07 of the Customs Tariff. Chapter Sub-Heading 8543.89 of the Customs Tariff covers "Electrical machines and apparatus having individual functions, not specified or included elsewhere in this Chapter." As the goods in question is only a sound processor therefore it is rightly classifiable under sub-heading 8543.89 of the Customs Tariff. In view of this the impugned order is set aside and the appeal is allowed.

(Dictated in Court)

Equivalent 2013 (290) ELT 0695 (Tri. - Mumbai)