2000 (4) TMI 520 - AT - Central Excise

Summary

Issues:
Classification disputes on Extender Cord, Synthesiser Module H27, 'S' Amplifier, Cue Amplifier & Pre-Amplifier.

Extender Cord:
The appellant argued that the item is a Printed Circuit Board Assembly, not a cord, supported by technical drawings. The tribunal agreed, classifying it under Heading 8529.00 as a part of a wireless transreceiver, not a cable.

Synthesiser Module H27:
The appellant contended that it is a part of a Transreceiver, correctly classified under Heading 8529.00, not 8543.00 as determined by the Collector. The tribunal upheld this, considering the technical aspects and usage of the item.

'S' Amplifier:
The appellant asserted that it is a module used in a Low Power Transmitter, not an audio amplifier, hence should not be classified under 8518.00. The tribunal agreed, placing it under Heading 8529.00 as part of a TV Transmitter.

Cue Amplifier & Pre-Amplifier:
The appellant argued these are Printed Circuit Boards dedicated to transmitters, correctly classified under Heading 8529.00. The tribunal concurred, emphasizing the technical details and usage of the items.

The tribunal analyzed each disputed item, considering if it is a component/part of the main item and if the main item falls under specific headings. They found in favor of the appellant for all items, classifying them under Heading 8529.00. The tribunal emphasized technical details, usage, and correct classification principles in their decision.

The tribunal emphasized the importance of technical specifications, usage, and correct classification principles in resolving the disputes. They overturned the Collector's classification for all items, ruling in favor of the appellant and ordering classification under Heading 8529.00.