2008 (5) TMI 181

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..... d be classified as an electrical apparatus used in line telephony under Heading 85.17 – decision of lower authority is correct - appellate authority ought not to have travelled out of the ambit of Heading 85.17 - C/54/2001 - 478/2008 - Dated:- 14-5-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri T. Ramesh, Advocate, for the Appellant. Shri M.K.A.K. Mohideen, J .....

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..... r line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophone. 8517.90 Parts 15% - B. Heading 85.36 Heading No. Sub-heading No. Description of Article Rate of Duty .....

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..... e used for connecting the handset with the main set of telephone and hence the same should be classified as an electrical apparatus used in line telephony. However, the learned Commissioner (Appeals) held the item to be more appropriately classifiable under SH 8536.90 as it was found that the electrical circuit in the telephone system in which it was used employed a voltage of less than 1000. Afte .....

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