9911796707
TMI Blog2005 (2) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 of the First Schedule to the Customs Tariff Act which covers parts of cellular phones and radio trunking terminals ; that the Revenue has not challenged the classification of the products but has disallowed the benefit of Notification No. 17/2001-Cus., dated 1-3-2001 (Sl. No. 291) which provides concessional rate of duty in respect of parts of cellular phones and radio trunking terminals; that once the Department has not challenged the classification of the product as parts of cellular phones the benefit of the Notification should automatically be extended to them; that in any case, covers are nothing but parts of the cellular phones and these are parts suitable for use solely or principally with cellular phones only. He further submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd was changed into 8 digit Tariff, memory cards had been classified under sub-heading 8542.1020 which goes to show that these cards were classifiable all the time under Heading 8542 only. 3. Countering the arguments, Shri O.P. Arora, learned SDR submitted that the supplier of the covers for cellular phones are themselves treating the said covers as accessories which is apparent from the packing in which these accessories are packed wherein it is mentioned that warranty for Nokia original accessories is 12 months. Use only Nokia approved accessories. Use of any other types may invalidate any approval or warranty applying to the phone and may be dangerous . The learned SDR contended that this is not an advertisement material which was the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppropriate proceedings. 5. Coming to the classification of the memory cards, we find that the same are not parts of cellular phones warranting classification thereof under Heading 8529.90 of the Customs Tariff. We, however find force in the submission of the learned Advocate that memory cards are classifiable under Heading 8542.12 of the Tariff and not under 85.43 under which the Revenue has classified the same. Heading 8542.12 applies to cards incorporating an electronic integrated circuit ( smart card). When the Customs Tariff was changed to eight digits from six digits, Cards incorporating an electronic integrated circuit ( smart card) has been classified under Heading 8542.10 and the sub-headings have been made as under : 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
