Chapter 90 classification controls parts and accessories, placing optical fibre cable joint-closures under heading 9033.00.

A joint-closure/box for optical fibre cables was classified as a part or accessory of Chapter 90 goods under heading 9033.00 because the principal optical fibre cables were already treated as Chapter 90 items. On that basis, the item was not classifiable under heading 8544.00. The classification was set aside and the assessee obtained consequential relief.

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Issues: Whether the joint-closure/box of optical fibre cables was classifiable under heading 9033.00 as parts and accessories of Chapter 90 goods, or under heading 8544.00.

Analysis: Heading 9033.00 applies to parts and accessories of machines, appliances, instruments or apparatus of Chapter 90. The classification of optical fibre cables had already been held to fall under Chapter 90 rather than heading 85.44. Once the principal product was treated as a Chapter 90 item, its parts and accessories were to be classified correspondingly under heading 90.33.

Conclusion: The joint-closure/box of optical fibre cables was correctly classifiable under heading 9033.00 and not under heading 8544.00, in favour of the assessee.

Final Conclusion: The impugned classification was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Where the principal goods are classified under Chapter 90, their identifiable parts and accessories fall under heading 9033.00 rather than under Chapter 85.

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