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TMI Blog2024 (11) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the classification adopted by the supplier in USA. We further find that the United States International Trade Commission adopts the classification under Harmonized Tariff Schedule (HTS), We find that the chapter headings of HSN code adopted by the Indian Customs and a HTS code of the US are not completely aligned. Hence, determination of classification based on HTS code of US for the purpose of Indian Customs Tariff Act does not appear to be tenable. The impugned item is an interface between the telecommunication network cabling and the computer network cabling, and it is not any Relay or Switching equipment to be excluded from the chapter heading 8517, in view of the exclusion provided in the HSN to chapter heading 8517. We find that the impugned goods are used in connecting a telephone or telecommunication network to a computer network for the purpose of transmission of voice, video and data and not for transmission of electricity and is not a relay or a switching equipment. The headings 8535, 8536 and 8537 are primarily for equipment and apparatus related to transmission and distribution of electricity. Hence, the classification of the impugned goods does not merit classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (h) Relays and Switching equipment such as selectors for automatic telephone exchanges of heading 8536 , the imported goods are classified by the exporting country (USA) as per their invoice under Chapter Heading 853890300. Further as observed from the pictorial details furnished by the appellant the imported goods are used in the manufacture of Patch Panel, which will be fitted in between/switch and the socket connecting the computer and the telecommunication network, therefore, they cannot be treated as parts of networking equipment, and they appear to be rightly classifiable under Chapter Heading 8538 as confirmed by the supplier in their invoices. The adjudicating authority has confirmed the classification under Customs Tariff Item Entry 85389000 and confirmed the differential duty of Rs. 12,16,783/- for the goods covered by the 7(seven) bills of entry under Section 28(1) along with interest under 28AB of the Customs Act, 1962. 5. On appeal, the Commissioner (Appeals) has confirmed the classification and also the differential duty with interest and rejected the appeal. Aggrieved by the order of the Commissioner (Appeals) the appellant has filed this appeal before the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter they were importing the impugned goods classifying under Customs Tariff Item Entry 85177090. 9. The learned Authorised Representative (AR) for the Revenue reiterated the findings of the adjudicating authority and the first appellate authority. 10. Heard both sides and perused the records. 11. The learned counsel has contended that Revenue has not challenged the 7(seven) Bills of Entry involved in the show-cause notice, which have been duly assessed and it is settled that Bill of Entry assessment is an order, which is appealable and if the Revenue has not challenged the Bill of Entry, then they cannot issue the show-cause reviewing the Bill of Entry assessment and reliance was placed on the decision of ITC Ltd. Vs. CCE 2019 (368) E.L.T. 216 (SC). We find that the Hon ble Apex Court has held that: - 47. When we consider the overall effect of the provisions prior to amendment and post-amendment under Finance Act, 2011, we are of the opinion that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the ken of Section 27 to set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 8536, which reads as under: Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for e.g. switches, fuses, lightening arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes) for a voltage not exceeding 1,000 voltage; connectors for optical fibres, optical fibre bundles or cables. 15. Further, Customs Tariff Chapter Heading 8537 covers Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517. 16. We find that the impugned goods as per the Department are held to be classifiable under Customs Tariff Item Entry 85389000 under heading Others of chapter heading 8538, which reads as parts suitable for use solely or principally with apparatus of headings 8535, 8536 or 8537 . We find that the item was classified by the Department under chapter heading 8538 inter alia based on the classification adopted by the suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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