2012 (2) TMI 432 - AT - Central Excise

Classification of goods - Classification under Heading 9033.00 or Chapter 8544.00 - Held that - Heading 9033.00 covers parts and accessories of the machines, appliances, instruments or apparatus of Chapter 90. Inasmuch as the optical fibre cables fall under Chapter 90 as held by the Tribunal in the above referred decision, the parts would fall under Chapter 90.33. As such in terms of the law declared by the Tribunal in the above referred decision, we hold the correct classification of the joint-closure/box of optical fibre cables would fall under Heading 9033.00. We accordingly set aside the impugned order - Decided in favour of assessee.

Summary

Issues:
1. Correct classification of parts and accessories of optical fibre cables.
2. Dispute resolution regarding classification under Chapter 8544.00 or Heading 9033.00.

Analysis:
The judgment by the Appellate Tribunal CESTAT New Delhi involved the resolution of two main issues. Firstly, the dispute centered around the correct classification of parts and accessories of optical fibre cables, specifically joint closure/terminal boxes. The appellant contended for classification under Heading 9033.00, while the authorities upheld classification under Chapter 8544.00. The Tribunal referenced a prior decision regarding the classification of optical fibre cables under Chapter 90, supporting the appellant's argument for classifying the parts under Heading 9033.00. The Tribunal concluded that since optical fibre cables fall under Chapter 90, the parts would also be classified under Chapter 90.33, in line with the law declared in the earlier decision.

Secondly, the judgment addressed the resolution of the dispute between the appellant and the Revenue regarding the classification issue. The Tribunal's decision on the correct classification of the joint-closure/box of optical fibre cables under Heading 9033.00 rendered the Revenue's appeal on the issue of time-bar irrelevant and infructuous. Consequently, the Tribunal allowed the appellant's appeal on the merits, leading to the dismissal of the Revenue's appeal on the time-bar issue. The judgment provided a comprehensive analysis of the classification dispute, relying on legal precedents and statutory provisions to arrive at a final decision in favor of the appellant.