9911796707
TMI Blog2014 (8) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... her” under heading “Electricals machines and apparatus having individual functions, not specified or included elsewhere in this chapter” as held by Revenue - Held that:- Commissioner (Appeals) came to the conclusion that the goods in question belong to total system without being a base station that falls in the residuary category of the function system itself. Communication system covered by CTH 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the assistance of Revenue, matter has been taken up for hearing considering that appeal is of six years old. 2. Short controversy in this appeal is whether IR Transmit Receiver Unit Systems as well as Burglary Proof Detection Systems imported by the appellant are classifiable under CTH 8517 61 00 as base station as claimed by appellant or CTH 8543 70 99 or as other under heading Electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different tariff entry. The dispute having been confined to the classification of IR Transmit Receiver Unit Systems, ld. adjudicating authority confined his decision to that goods only. 3. Heard Revenue and perused the manner of understanding of goods by Commissioner (Appeals) in Paras 5 6 of his appellate order. In Para 7 of his order, he has rightly understood what are the goods covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 5. When the learned Commissioner (Appeals) came to the conclusion that the goods in question belong to total system without being a base station that falls in the residuary category of the function system itself. Communication system covered by CTH 8543 being an independent category excluded from other category of Chapter 85, that does submit to the category under the heading 8543. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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