1996 (10) TMI 267

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..... Ram, Member (T)]. In this appeal filed by M/s. Finolex Coil Cord (P) Ltd., the matter relates to the classification of the product coil cords, plug wire/cords, straight/line/connection/rosettee cord and gemini cord. The appellants classified their products under Heading No. 85.48 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the Tariff); the Assistant Co .....

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..... of any number of cores/ways); (ii) Plug wire/cord (any number of cores/ways); (iii) Straight/line/connection/rosette cord (of any number cores/ways); (iv) Gemini cord, combination of coil cord, straight cord (any number of cores/ways). Initially the appellants had classified the product under Heading No. 84.48 which during the relevant time read as Electrical part of machinery or apparatu .....

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..... common parlance this would not be taken as electrical parts of the telephone apparatus. 7. The Tariff Entry under Heading 85.44 is wide enough to cover the goods in question. The Collector (Appeals) had observed that the goods in question fits in with the description under Heading No. 85.44 and that they were generally recognisable in the common trade parlance as per the description provided und .....

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