9911796707
TMI Blog1997 (12) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor of Central Excise (Appeals) Delhi. In the impugned order the coiled cords manufactured by the appellant were ordered to be classifiable under Heading 85.44 of the Central Excise Tariff whereas the appellant claimed classification under Tariff Heading 8517.00 of Central Excise Tariff. 3. In pursuance of the order classifying the goods under Heading 85.44 demand was raised and confirmed against M/s. Fixwell Pushincords (P) Ltd. by the adjudicating authority. In appeal the demand was confirmed. Against this order Appeal No. 3/94-B1 was filed by M/s. Fixwell Pushincords (P) Ltd. 4. The issue involved in these appeals is in respect of classification of coiled cords manufactured by the appellant. 5. Ld. Counsel appearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence the issue of classification had already been decided in favour of the appellant. 9. Heard Shri A.K. Agarwal, SDR. 10. In this case the issue is regarding classification of coiled cords manufactured by the appellant. The respondent Revenue classified the goods under Tariff Heading 85.44 of the Central Excise Tariff after relying upon the Section Note 2 (a) of the Section XVI. 11. Tariff Heading 85.44 of the Central Excise Tariff provides as under : "Insulated (including enamelled or anodised) wire, cable (including co-axial) and other insulated electric conductors, whether or not fitted with connections, optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;Thereafter these are cut to required size and terminals are fitted at both ends. The coil cords are used solely and principally with as part of the telephone apparatus. 17. In view-of the Section Note 2(b) of Section XVI the product in question, which is sold in sets especially designed for use as part of telephone apparatus and which is solely or principally used as part of telephone apparatus (being apparatus falling under Tariff Heading 85.17) will be classifiable along with the telephone apparatus under Tariff Heading 85.17. 18. In view of above discussion the coiled cords fitted with terminals and used between the receiver and the telephone apparatus are classifiable along with the telephone apparatus as parts thereof unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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