9911796707
TMI Blog1997 (9) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Tariff and claimed concessional rate of customs duty under Notification No. 134/86-Cus., dated 17-2-1986 as amended. The Asstt. Collector, Customs under his order dated 15-5-1990 observed that the back mount frame was nothing but part of the transmission equipment used in telecommunication like automatic telephone exchange. He classified the goods in question under sub-heading No. 8517.90 of the Customs Tariff. On appeal, the Collector, Customs (Appeals), Bangalore held that the goods imported were steel frame on which connectors were to be mounted and they were used to be ultimately in telephone exchange. 2. Under their communication dated 5-3-1997, the appellants have prayed for decision on merits. 3. We have heard Shri S.N. Ojha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cabinets and other bases, equipped with two or more apparatus of Heading No. 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of Heading No. 85.17. 5. The goods in question were steel frame having holes for fixing up various terminal blocks used in automatic telephone exchange. On the steel frame, various connectors were to be mounted. As per catalogue, the various components were fixed on the frame and to become complete installation, the connectors in this case were for line telephony and not for electrical control or distribution of electricity. 6. Under Heading No. 85.17, electrical apparatus for line teleph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meant for telephony. They were not for electric control for further distribution of electricity. In Para 4 of his order, the Collector, Customs (Appeals), Bangalore had observed as under : 4. I have considered the submissions made. I have gone through the order of the Asstt. Collector. The appellant has imported a Back Mount Frame. This item is, as I find, according to the Asstt. Collector, is a steel frame having holes for fixing up various terminal blocks. The appellants claimed that this is a part of connector manufactured by them. They had also relied on certain Bills of Entry under which the goods were said to have been classified under 8538. I have gone through the various Bills of Entry and I find that barring one in none of the B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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