1992(10)LCX0038

BEFOER THE CEGAT, SPECIAL BENCH ‘C’, NEW DELHI

S/Shri G.P. Agarwal, Member (J) and P.K. Kapoor, Member (T)

NETWORKS LTD.

Versus

COLLECTOR OF CUSTOMS

Order Nos. 303 & 304/92-C, dated 6-10-1992 in A. No. C/2196-2197/91-C

Cases Quoted

Indian Communication (Network Ltd.) v. Collector -  Order No. 275/92-C dated 15-9-1992  [Paras 2,3]

U.O.I. v. Jain Spinners Ltd. - 1992(09)LCX0002 Eq 1992 (061) ELT 0321 (SC)                                                         [Para 3]

Advocated By: Shri N.C. Sogani, Consultant, for the Appellant.

Smt. Ananya Ray, SDR, for the Respondents.

[Order per : G.P. Agarwal, Member (J)]. - Being dissatisfied with the classification of the subject goods, namely “Correcting Tapes” under Heading 9612.10 and 3920.00, the appellants have filed their present two appeals.

2. When the case was called, Shri N.C. Sogani, learned Consultant, at the outset, submitted that the appellants are claiming the classification of the subject goods, namely, “Correcting Tapes” under Heading 8473.10 along with the benefit of Notification No. 172/77-Cus., as amended. Elaborating on his submission, Shri Sogani submitted that, in fact, the subject goods were held to be classifiable under Heading 8473.10 giving benefit of Notification No. 172/77-Cus. by this Tribunal in the appellants’ own case. (See Order No. 275/92-C dated 15-9-1992 - M/s. Indian Communication now Network Limited, v. Collector of Customs, New Delhi. In reply, Smt. Ananya Ray, learned SDR, has nothing to add except to say that what has been argued dh behalf of the Revenue in that case be taken as the argument in the present case.

3. We have considered the submissions. In the aforesaid case of the appellants, this Tribunal while passing Order No. 275/92-C, supra, held that “Correcting Tapes” are classifiable under Heading 8473.10 and the benefit of the said Notification No. 172/77-Cus. is also available to such goods. Thus, following the ratio of the said decision, we set aside the impugned Orders and allow both the appeals with consequential relief to the appellants, if any, subject to the amended provisions of Section 27 of the Customs Act, 1962. [See : Union of India v Jain Spinners Limited, 1992(09)LCX0002 Eq 1992 (061) ELT 0321 (SC)].

Equivalent 1993 (67) ELT 200 (Tribunal)