2008(09)LCX0188

In the Customs, Excise & Service Tax Appellate Tribunal, Chennai

Shri P.G. Chacko, Member (Judicial) Shri P. Karthikeyan, Member (Technical)

Commissioner of Customs, Chennai

Versus

Texonic Instruments

Final Order No. 1112/2008 dt. 29.9.2008 certified on 14.10.2008 in Appeal No. C/18/2001-MAS

Advocated By -

Shri N.J. Kumaresh, SDR for Appellant
Shri M. Kannan, Adv. for Respondent

Per P. Karthikeyan :

This appeal filed by the Revenue challenges the classification of 'Connectors for Computer Terminals' under Chapter sub-heading 8473.30. M/s. Texonic Instruments (respondents) had filed a Bill of Entry dated 30.5.2000 for clearing a consignment of Heat Shrinkable Sleeves and connectors and declared classification under headings 8516.80 and 8473.30 respectively. Goods were assessed respectively under CSH 3926.30 and CSH 8536.90. In the impugned order, Commissioner (Appeals) allowed the claim of the respondents as regards classification of connectors and remanded classification of the other item to the original authority and to examine its classification under C.S.H. 8546.90.


2. In the appeal filed by the Revenue, it is submitted that Chapter Heading 8536 specifically covered connectors. Connectors, required for making connections in electrical/electronic circuits, were covered by heading 8536 as per HSN. Ld. SDR reiterated the grounds of the appeal.


3. Ld. Counsel representing the respondents submits that ITC (HS) classification for the product under Exim Policy April 1997 - March 2002 specifically covered Connectors for Computer Terminals under CSH 8473 30 02. Heading 8536 did not specifically cover the impugned goods.


4. We have carefully considered the facts of the case and the rival submissions. We find that the Chapter heading 8536 read as follows at the material time:-

This heading covers, among others, electrical apparatus for making connections to or in electrical circuits.


5. The connected ITC (HS) entry was as follows:-

"847330.30 Connectors for computer terminals"
We do not find connectors for computer terminals as such figuring under CSH 8536.90. There is no dispute that the item is used with computer terminals. Therefore, the more specific entry for the impugned goods is Chapter Sub Heading 8473.30 and not 8536.90. We also find that the dispute is clinched in favour of the assessee by ITC (HS) Classification of the specific product 'Connectors for Computer Terminals' under CSH 84733002. We therefore find that the classification ordered by the Commissioner (Appeals) under CSH 8473.30 is appropriate and that the impugned order does not call for any intervention. Accordingly we sustain the impugned order and dismiss the appeal filed by the Revenue.

Operative part of the order pronounced in open Court on 24.9.2008.

Equivalent 2009 (090) RLT 0417 (CESTAT-Che.)

Equivalent 2009 (235) ELT 0163 (Tri. - Chennai)