Page No.117-121), the assessee had imported kits of Video Tape Recorder and colour monitors in SKD condition. In terms of Rule ... they were assessed to CVD duties as complete Video Tape Recorder / Colour Monitor. BPL had undertaken assembling of the imported SKD components to form complete
router to satellite uplink unit.
(v) The BCR has sound engineer who records all types of sounds through the mike fitted around ... sound and images are sent for recording in to video tape recorder and are also simultaneously sent for converting into audio video signals and sent
virtue of Note 6 to Chapter 85 which provides that Records, tapes and other media of heading No.85.23 and 85.24 remain classified ... which they are intended, the software recorded in a media will fall under CTH 85.24 which covers Records, tapes and other media for sound
recorded media falling under CETH 85.24. It is also contended that Note 6 to Chapter 85 also provides that records, tapes and other media ... Apex Court where the software was recorded on an EPROM. The Honble Apex Court held that EPROM cannot be compared to a floppy which
decide the appeal itself.
4. As per facts on record the respondents imported Nylon Elastic Tape (stoc lot) and filed a bill of entry dated ... further observed that in as much as there is no evidence on record that the appellant had paid additional amount to the seller over
instruments, helideck and quiet engines. The vessel mainly contains seismic instruments for recording of seismic data and controlling seismic streamer and energy sources firing ... seismic streamer to the recording system on board the seismic vessel, where the data is recorded on magnetic tapes.
(c) The scope of using seismic
specifications laid down by HUL.
9.2 In the course of investigation, statement recorded from Shri Ravichandran, Manager of the appellant on 20.12.2007 exhibited that ... dated 27.08.2008, he revealed that packed soaps in cartons along with banding tape were sent to appellant and they were required to pack the same
concealed 24 gold biscuits of foreign origin in anklet tied with cello tape inside his trousers. No document i.e. Bill/Invoice/Challan ... ASSAYER 999.000 was engraved.
1.3. Shri Dev Shankar Sharma in his statements recorded on 22.04.2001, 23.04.2004, and 25.04.2001 under Section 108 of Customs
said Regulation, 2004.
5. After hearing both sides and on perusal of records, we find that the appellant is a Customs House Agent under ... clearance of the goods declared as Snap Fasteners, Sliders and Elastic Tapes. It was found that the goods were misdeclared in order to evade anti
quantum of job work done either towards core veneer drying or face taping, are consdered as the quantity of finished goods cleared clandestinely ... whom the Appellants had carried out job work and the Department had recorded the statements of five such persons and one person and had sent
