1997 (12) TMI 322

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..... impugned order the earphones as part of hearing aid and ordered classification of earphones under Heading 90.21 of the Excise Tariff. 2. Shri S.N. Ojha, JDR appearing on behalf of the appellant Collector submitted that the respondents made import of earphone only and the earphone is classifiable under sub-heading 8518 of the Central Excise Tariff. He submits that the Heading 90.21 of the Central Excise Tariff only includes hearing aid and not the earphones. He therefore, prays that the earphones are not classifiable under Heading 90.21 of the Central Excise Tariff and are not entitled for the benefit of Notification No. 71/86-C.E., dated 10-2-1986. 3. Learned Counsel appearing on behalf of the respondents submitted that the earphones a .....

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..... able goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter or Heading No. of the Schedule to the Central Excise Tariff Act, 1986 (5 of 1986), specified in the corresponding entry in column (2) of the said Table from so much of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table subject to the conditions, if any, laid down in the corresponding entry in column 5 thereof. THE TABLE S.No. Chapter Description of goods Rate Conditions (1) (2) (3) ( .....

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..... of the Central Excise Tariff. The Tariff Heading 85.18 of the Central Excise Tariff provides as under : 85.18 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones, earphones and combined microphone/speaker sets; audio-frequency electric amplifiers; electric sound amplifier sets. 9. The Chapter Note 2(a) to Chapter 90 provides as under : Parts and accessories which are goods included in any of the heading of this Chapter or Chapter 84, 85 or 91 (other than heading No. 84.85, 85.48 or 90.33) are in all cases to be classified in their respective headings. The earphones are covered under the Central Excise Tariff Heading 85.18, therefore, the proper classification of the earphone is .....

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