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TMI Blog2018 (2) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... ongwith explanation given under HSN to classify the resistor under Chapter 85. Appeal allowed - decided in favor of appellant. - C/51633/2017-[DB] - A/50021/2018-CU[DB] - Dated:- 3-1-2018 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Present Ms Nupur Maheshwari, Advocate for the appellant Present Shri P. Juneja, DR for the respondent ORDER Per: B. Ravichandran 1. The appellant is aggrieved by the order dated 17/07/2007 of Commissioner of Customs (Appeals), New Delhi. The dispute in the present appeal relates to correct classification of Thermistor, Thermistor-sub assembly/ assembly imported by the appellant. The appellant claimed the classification under CTH---85334030, Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn case for similar type of product, namely, resistor blower, almost identical dispute came up before the Tribunal. In the Final Order dated 12/12/2017 the Tribunal examined the competing Tariff Entries and concluded that in view of specific entries under Chapter 85 the product should be classified under the said Chapter only. Reliance was placed on the decision of the Supreme Court in Delton Cables Ltd (supra). For ready reference relevant portion of the Tribunal s order is reproduced below:- 7. Reference to Section Note 2(a) and 2(b) has been made in the case. We note the Hon ble Supreme Court in CCE Vs. Delton Cables Ltd. - 2005 (181) ELT 373 (SC) held as below: 3. There appears to be no dispute that were it not for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot therefore directly jump over to Section Note 2(b) without exhausting the possibility of Section Note 2(a). 5. In our opinion, the Tribunal erred in wholly ignoring Section Note 2(a) and only considering the applicability of 2(b). The decision is, therefore, erroneous and we, accordingly set it side. 8. Further, similar view has been held by the Apex Court in Secure Meters Ltd. Vs. CC, New Delhi -2015 (319) ELT 565 (SC). The Supreme Court held that going by the plain reading of Note 2(a) it is clear that LCDs, which are goods and are used as parts in the final product mentioned in Chapter 90, namely, electricity supply meters, are to be classified in its respective heading, which is 9013. The Apex Court held that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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