9911796707
TMI Blog2002 (9) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... as termination and jointing) (hereinafter referred to as "the said goods"). 2.According to the petitioners, the said goods were permissible for stock and sale in terms of the description given against Sr. No. 42 of Appendix 6, List 8, Part III of Import and Export Policy for 1985-1988 (Vol. I). The same position continued to exist under the New Import-Export Policy for April 1988 to March 1991. At all material times the said goods were classified for the purposes of basic and auxiliary customs duty by the Customs Authorities under heading 85.47 of Customs Tariff Act (hereinafter referred to as "CTA"). According to the petitioners, in the past the said goods have been imported by them and cleared by the respondents under heading 85.47 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... established past practice in respect of the said goods, the respondents, without any notice to the petitioners, classified the said goods under heading 39.26 (sub-heading 3926.90) of Chapter 39 of CTA on the basis of some purported Classifications ruling issued at the Tariff Conference held at Calcutta. Consequently, the respondents assessed the said goods to duty @ 100% + 45%+ 15% as required under the said heading 39.26. The petitioners submit that heading 39.15 to 39.26 cover specified articles of plastics only. The said goods are used for insulating joints and ends of cables and are specifically designed for insulating purposes and manufactured wholly out of insulating material with minor components of other materials like metals which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid order is the subject matter of challenge in this petition. 5.The petitioners relied on judgment of this Court in the case of XL Telecom P. Ltd. v. Union of India - 1994 (70) E.L.T. 530 (Bombay), wherein this Court had occasion to deal with case having facts similar to the present case. The Division Bench while considering classification of cable jointing kits in the said judgment has observed as under : "Chapter 39 of CTA covers "plastics and articles thereof". Heading 39.26 is an omninbus and generic entry. Chapter 85 covers, inter alia, Insulating Fittings, Heading 85.47 contains a specific description of insulating fitting. The principle of "Generalia Specialibus non Derogant" is well, known and also applies to classifications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid judgment clearly answers the issue raised in the present petition and the challenge set up in the petition is unambiguously covered by the ratio of the said judgment. In para 8 of the said judgment it is specifically observed by the Division Bench that raw material for manufacturing of components for cable jointing kits is described sometime as insulating materials and sometime as unexpanded sleeves. The fact remains that said material is used as insulating material. The aforesaid judgment of the Division Bench has been accepted by the Revenue which is evident, from the circular issued by the Ministry of Finance, copy of which was produced before us 1996 (86) E.L.T. T48, wherein it is specifically mentioned that certain doubts hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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