{"id":188671,"date":"2000-04-03T00:00:00","date_gmt":"2000-04-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-vs-video-sonics-company-on-3-april-2000"},"modified":"2017-12-20T16:29:51","modified_gmt":"2017-12-20T10:59:51","slug":"commissioner-of-customs-vs-video-sonics-company-on-3-april-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-vs-video-sonics-company-on-3-april-2000","title":{"rendered":"Commissioner Of Customs vs Video Sonics Company on 3 April, 2000"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Commissioner Of Customs vs Video Sonics Company on 3 April, 2000<\/div>\n
Equivalent citations: 2000 (118) ELT 96 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
K. Sreedharan, J. (President)<\/p>\n
1. This appeal has come before us in the Larger Bench in view of referral order, Miscellaneous Order No. M\/22\/1987-B2 passed by a Bench of two Members. The short facts necessary for the disposal of the appeal are as follows.\n<\/p>\n
2. Respondent imported Video Cassette covers without tapes and parts. According to the importer, it was to be classified under Tariff Item 39.07 of the Customs Tariff Act, 1975 and not under Item 92.01\/13, as contended by the department. Assistant Collector rejected the assessee’s contention and classified it under Heading 92.01\/13. He was of the view that it is part of identifiable article covered by Heading 92. Respondent took up the matter in appeal. Appellate Authority took the view that the imported items fall under Heading 39.07. Revenue in this appeal challenges the stand taken by the appellate authority.\n<\/p>\n
3. When this case was argued, Board’s Section 37B Notification No. 4\/97-C.E. was brought to our notice. For a proper understanding of that notification, we read the same in its entirety :\n<\/p>\n
“I am directed to refer to the exemption for ‘Cassette shell for audio cassette’ vide S. No. 190 of Notification No. 4\/97-C.E., dated 1-3-1997. References have been received by the Board that in view of the Board’s Section 37B Order No. 33\/9\/94-C.E., dated 29-7-1994 that the audio cassettes housings\/casings, hubs, rollers and stoppers, shall be classifiable only under Chapter 85 in the said exemption notification is redundant and leaves scope for confusion regarding the classification of the cassette shell.\n<\/p>\n
The matter has been carefully examined. It is also observed that the Hon’ble Tribunal, in the case Hariram Govindram v. Collector 1997 (94) E.L.T. 574 (Tribunal), has also held that the C.O. Cassettes were classifiable only under Chapter 39 of the Central Excise Tariff. In view of the said Tribunal decision and the Board’s Section 37B order above, Notification No. 68\/97-C. E., dated 1-12-1997, has been issued for amending Notification No. 4\/97-C. E., dated 1-3-1997, so as to omit the reference to Chapter 85 in column (2) against S. No. 190 of the Table below the said notification. The said amendment is only technical in nature.”\n<\/p>\n
It is settled law that the authorities under the Customs Act and Excise Act are bound by Board’s order issued under Section 37B. In view of this settled proposition, Revenue cannot be heard to advance any argument against the Section 37B order passed by the Board. Consequently, the goods imported can only be classified under Heading 39.07. In this view of the matter, we dispose of the appeal as not sustainable.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Commissioner Of Customs vs Video Sonics Company on 3 April, 2000 Equivalent citations: 2000 (118) ELT 96 Tri Del ORDER K. Sreedharan, J. (President) 1. This appeal has come before us in the Larger Bench in view of referral order, Miscellaneous Order No. M\/22\/1987-B2 passed by a Bench […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-188671","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nCommissioner Of Customs vs Video Sonics Company on 3 April, 2000 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customs-vs-video-sonics-company-on-3-april-2000\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Customs vs Video Sonics Company on 3 April, 2000 - 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