9911796707
TMI Blog2005 (2) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... apparatus) is classifiable under Tariff Heading 85.44 or 85.17 of the Central Excise and Tariff Act, 1985 as it stood at the relevant period in question which is 1990-91 - Held that:- It is clear from a reading of the two clauses to the Section Note that Clause-b would only apply once it was found that the items in question were not specifically classifiable under their respective headings. As has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thakker, JJ. [Order]. - The question in these appeals is whether the coiled cord (which is a PVC insulated tinsel thread fitted between the receiver and the main telephone apparatus) is classifiable under Tariff Heading 85.44 or 85.17 of the Central Excise and Tariff Act, 1985 as it stood at the relevant period in question which is 1990-91. The two competing headings, are as follows : 85.17 "E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, classified it under Tariff Heading 85.44. The Tribunal, however, reversed the decision of the Collector by relying on second Section Note 2(b) without considering Section Note 2(a) at all. 3. There appears to be no dispute that were it not for the Section Note 2(b), the item in question would be classified under Tariff Heading 85.44 as contended by the appellant. Section Note 2(a) and (b) res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically classifiable under their respective headings. As has been clearly said by the Collector (Appeals) "from the sequence of the paragraphs given under Section Note 2 it is clear that the question of switching over to Section Note 2(b) can arise only after ensuring that the parts are not covered by Section Note 2(b) which begins with the expression "other parts" meaning thereby that the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
