9911796707
TMI Blog2023 (12) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides. Accordingly, following the above decision for the earlier appeals, it is held that the goods are rightly classifiable under Chapter Heading 8504 as against the classification under Chapter Heading 9032 claimed by the appellant. The Authorized Representative on behalf of the Revenue referring to the impugned order submits that the goods are presented in the form of plugs and sockets which are rightly classifiable under 8536 in terms of Note 2(a) of Section XVI of the Customs Tariff Act, 1985. As seen above at para 4, this Tribunal has classified the frequency converter under Chapter Heading 8504 as against 9032 as claimed by the appellant. Therefore, the question of classifying the plugs and sockets as parts of frequency conver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve filed these two appeals against the respective impugned orders as shown below. Appeal No. Show-cause Notice Period Order-in-Original Order-in-Appeal C/1666/2011 14.10.2009 15th April 2009 to September 2009 No. 418/2009 (AC (SIIB) dt. 26.12.2009 No. 15/2011 dt. 05.04.2011 C/1775/2011 September 2009 No. 261/2009 (AC (SIIB) dt. 30.09.2009 No. 13/2011 dt. 05.04.2011 Since the issue involved in these two appeals is with regard to the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. 5. This appeal is filed by the appellant against Order-in-Appeal No. 17/2011 dated 06.04.2011 passed by the Commissioner of Customs (Appeals), Bangalore. During the period from April 2009 to September 2009, the appellants imported of plugs and sockets wherein the Commissioner (Appeals) in the impugned order had classified the said products under Chapter Heading 8536 69 10/90. The Commissioner (Appeals) had observed that the plugs and sockets are claimed as parts of frequency converter by the appellant, but however, the said items are known and used in the industry for the purpose of making connections to or in any electrical circuits. The invoices are the testimony for the facts that these items have independent existence. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the classification by the Commissioner (Appeals) under Chapter Heading 8536 69 10/90 is to be upheld. Moreover, Chapter 8536 includes lamp holders, plugs and sockets and therefore, as per the Interpretative Rules when there is a specific description, the item has to be classified accordingly. The only contention of the appellant is that the item to be classified under Chapter Heading 9032 as parts of frequency converter, since 9032 is ruled-out, we uphold the classification under 8536 as per Rule 3(a) of the General Interpretative Rules. As per Note 2(a), parts which are included in any of the Headings of Chapter 84 or 85 or in all cases are to be classified in their respective headings. Since, frequency converter is already classified un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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