TMI Blog2015 (8) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Lakshmikumaran, M.P. Devanath, Vivek Sharma, Ms. L. Charanaya, Aditya Bhattacharya, R. Ramachandran, Hemant Bajaj, Ambarish Pandey, Rajesh Kumar and Anandh K., Advocates, for the Respondent. ORDER The respondent-assessee is manufacturer of telecommunication equipments and accessories falling under Chapter Heading 85 of the schedule to the Central Excise Tariff Act, 1985. Vide Classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the goods, namely 'CD doc entry subscription' would be classified under Chapter sub-heading 8524.20 which attracts nil duty.
4. We find that the matter is squarely covered by the judgment of this Court in 'Commissioner of Customs, Chennai v. Pentamedia Graphics Ltd.' [2006 (198) E.L.T. 164 (S.C.)], in favour of the assessee. These appeals are, accordingly, dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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