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2004 (9) TMI 149 - AT - Central Excise
Issues:
1. Classification of call charge indicators (STD/PCO monitor) under Central Excise Tariff during the period 1-12-97 to 25-5-98. Detailed Analysis: The appellants filed an appeal against the Order-in-Appeal passed by the Commissioner (Appeals) regarding the classification of call charge indicators under heading 8470 of the Central Excise Tariff. The appellants argued that during the disputed period, a Circular dated 24-1-94 classified call charge indicators under Heading 9029.00, which was later changed by a Circular dated 5-4-99 to classify them under Heading 84.70. The appellants contended that during the period in dispute, the call charge indicators should be classified under Heading 9029 as per the Board's Circular dated 24-1-94. They also cited a Tribunal decision supporting this classification (Silverline Telecom (P) Ltd. v. C.C.E, Faridabad - 2003 (58) RLT 979). The Revenue argued that call charge indicators fall under Heading 84.70, which covers calculating and displaying machines with calculating functions. They maintained that the impugned order was correct in classifying the call charge indicators under this heading. However, it was noted that the Revenue did not dispute that during the disputed period, as per the Circular, the call charge indicators should be classified under Heading 9029 of the Central Excise Tariff Act. The Tribunal decision referenced by the appellants supported the classification under Heading 9029.00 as per the Board's Circular dated 24-1-94, emphasizing the binding nature of the Circular on departmental authorities. Considering the Board Circular and the Tribunal decision, the Tribunal set aside the impugned order and allowed the appeal. The judgment concluded that during the period in question, the call charge indicators should be classified under Heading 9029 of the Central Excise Tariff Act based on the Circular issued by the Board.
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