Telephone coil cords classified under Heading 85.17, with the contrary tariff classification rejected.

Coil cords used between the receiver and the main telephone apparatus are classifiable as telephone cords under Heading 85.17, not under Heading 85.44. The text notes that this classification followed the Tribunal's earlier decision in the assessee's own case, which was treated as binding on the issue. On that basis, the contrary classification in the impugned order could not be sustained.

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Issues: Whether coil cords manufactured for use between the receiver and the main telephone apparatus were classifiable under Heading 85.17 as telephone cords, or under Heading 85.44 of the Central Excise Tariff Act.

Analysis: The dispute on classification was covered by the Tribunal's earlier decision in the assessee's own case, which had held that coil cords used between the receiver and the main telephone apparatus fall under Heading 85.17. Following that binding classification view, the contrary classification adopted in the impugned order could not be sustained.

Conclusion: The coil cords were held classifiable under Heading 85.17, and not under Heading 85.44, of the Central Excise Tariff Act.

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