2008 (9) TMI 669 - AT - Customs

Summary

Issues:
Classification of 'Connectors for Computer Terminals' under Chapter sub-heading 8473.30 challenged by Revenue.

Detailed Analysis:

1. Issue of Classification - Revenue's Challenge:
- The appeal filed by the Revenue contested the classification of 'Connectors for Computer Terminals' under Chapter sub-heading 8473.30. The respondents declared the classification under headings 8516.80 and 8473.30 for a consignment of Heat Shrinkable Sleeves and connectors. However, the goods were assessed under different classifications. The Commissioner (Appeals) allowed the claim of the respondents regarding the classification of connectors and remanded the classification of the other item for examination under a different category.

2. Contentions of the Parties:
- The Revenue argued that Chapter Heading 8536 specifically covered connectors required for making connections in electrical/electronic circuits. They emphasized that connectors fell under Heading 8536 according to the Harmonized System of Nomenclature (HSN).
- On the other hand, the respondents' counsel referred to the ITC (HS) classification for the product under the Exim Policy, which specifically categorized 'Connectors for Computer Terminals' under CSH 8473.30. They contended that Heading 8536 did not specifically cover the disputed goods.

3. Analysis of Chapter Heading 8536:
- The Tribunal examined Chapter Heading 8536, which pertained to electrical apparatus for switching or protecting electrical circuits. The specific sub-headings under 8536 included various items like fuses, circuit breakers, relays, switches, lamp-holders, plugs, and sockets. However, the Tribunal noted that 'Connectors for Computer Terminals' were not explicitly mentioned under Chapter Heading 8536.

4. Decision and Rationale:
- After considering the arguments and reviewing the relevant classifications, the Tribunal found that 'Connectors for Computer Terminals' were more appropriately classified under Chapter Sub Heading 8473.30 rather than 8536.90. The Tribunal relied on the ITC (HS) classification, which specifically categorized the product under CSH 8473 30 02. Consequently, the Tribunal upheld the classification ordered by the Commissioner (Appeals) under CSH 8473.30, concluding that the impugned order did not warrant any intervention. As a result, the appeal filed by the Revenue was dismissed.

5. Operative Part of the Order:
- The Tribunal pronounced the operative part of the order in open court on 29-9-2008, affirming the classification of 'Connectors for Computer Terminals' under Chapter sub-heading 8473.30 as appropriate and dismissing the Revenue's appeal.

This detailed analysis of the judgment highlights the key issues, arguments presented by the parties, the Tribunal's examination of relevant classifications, and the final decision based on the classification principles and specific categorizations.