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TMI Blog2008 (3) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ibution of electricity – hence assessee’s claim for classification under 8473 is justified - C/340/2005 - 213/2008 - Dated:- 10-3-2008 - Dr. S. L. Peeran, Member (J) and Shri T. K. Jayaraman, Member (T) Shri K. Krishnamurthy, Consultant for the appellant. Shri K. Sambi Reddi, (JDR) for the Respondent. [Order per Shri T. K. Jayaraman, Member (T)] - This appeal arises from Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to form the cross connections or inter connection. In a LAN, the electronic panel also known as the patch panel connects the outside lines connecting the internet to the network computer. In these circumstances, it was argued that the classification under 8473 is proper. It was urged that these goods were specifically designed for use as an accessory for automatic data processing machines viz., c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of electricity. This point has been ignored by the lower authorities. We are in agreement with the appellant that the impugned items do not perform the function, which are covered under CTH 8537.10. In this connection, Chapter Heading 8473 reads as follows: "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormation Technology reported in 1999 (30) RLT 905 (CEGAT) which has been upheld by the Hon'ble Supreme Court wherein it was held that "cable assembly" specifically designed for use in computer are not general purpose cable assembly and are classifiable under Heading 8473 CETA, 1985 and not under Heading 8544 ibid. The ratio of this decision is clearly applicable to this case. In these circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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