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TMI Blog2017 (3) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... it is made up of ceramics (zirconia oxide); but because of the reason that the identity of the article is associated with its primary function, when it is essential part of fiber optic connector of 8536; the item is to be classified under Chapter Heading 85389000. When we refer to General Explanatory Notes to Chapter 85, we do not find any exclusion in case of the item in question which is Zirconia Ferrule (declared in the Bill of Entry) as Fiber Optic Ferrule (FOF). Therefore, when there is no specific exclusion for the item in question even when they are made up of ceramic, and when the item is specific part of Fiber Optic Connectors of Tariff Heading 85367000, there it deserves classification as part suitable for use principally with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itable for solely or principally with the apparatus of heading 8535, 8536 or 8537 others. Since the description of goods was not clear for classification purpose, the consignment was subjected to 100% first examination. 3.1 The Deputy Commissioner of Customs vide Order-in-Original No. 28/2010 dated 25.7.2004 rejected the claimed classification under Tariff Item 85381090 and held as under: As such the appropriate applicable sub heading for the ceramic ferule imported as Fiber Optic Ferrule is 6914.90 of the harmonised Customs Tariff of India, and Tariff Item 69149000 which provides for other ceramic articles other . 3.2 The respondent, M/s Pranav Enterprises went in appeal before Commissioner (Appeals), who held that more a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As such, the subject article is a composite article that prima facie appears to be classifiable under more than one heading viz. one the heading appropriate to ceramic and the other which would account for article of the constituent material other than ceramic. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character or on the basis of the fact that each is equally specific. In the latter case, the heading which occurs last in numerical order among those which equally apply will merit consideration. As seen, the product at issue consists of ceramic (zirconia oxide) ferrules is to properly align and securely connect, thus as an independent article it squarely meets the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eramic, it has to be classified as article of Ceramic of Chapter 69. In this regard the respondent submits that the controversy over the classification of the product - whether the composition of the product or its use and application is decisive factor remains no longer res intregra in the light of decision of Hon ble Apex Court in the matter of: (i) CCE Vs. Polyflex (Pvt.) Ltd. 1997 (94) ELT A249(SC). (ii) Atul Glass Industries Ltd. Vs. CCE -1996 (26) ELT 473 (SC) wherein it is ruled: It is a matter of common experience that the identity of an article is associated with its primary function. It is only logical that it should be so. When a consumer buys an article, he buys it because it performs a specific fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s where the description(s) given are as under: Chapter 69 Ceramic Products Tariff item Description of goods Unit Rate of duty Standard Preferential 6914 Other ceramic articles Kg. 10% 6914 10 00 Of porcelain or china Kg. 10% 6.2 Chapter 85 of the Customs Tariff mainly covers the following: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... associated with its primary function, when it is essential part of fiber optic connector of 8536; the item is to be classified under Chapter Heading 85389000. 7.1. Revenue s argument is that General Content of the Section in HSN notes of Section XVI in para (B)(d) says that certain ceramic goods of Chapter 69 are excluded from Section XVI which consists of Chapter Headings 84 and 85 of Customs Tariff. But it further puts a rider saying - see General Explanatory Notes to Chapter 84 and 85 . However, when we refer to General Explanatory Notes to Chapter 85, we do not find any exclusion in case of the item in question which is Zirconia Ferrule (declared in the Bill of Entry) as Fiber Optic Ferrule (FOF). Therefore, when there is no specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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