1996 (9) TMI 260

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....ondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Hekotronics (P) Ltd., Bombay, the matter relates to the classification of the products described as (1) Static Ringers and Tone Generator, and (2) Printed Circuit Board. These goods were used in line telephony. The appellants had classified these products under Heading No. 9030.00, which covers the following :- H....

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....There is no response from the appellants. There is no request for any adjournment. As the matter is very old and the classification lists pertained to the year 1986, we are proceeding to deal with the matter on merits after hearing Shri P.K. Jain, SDR, who is present for the respondent/Revenue. 3. Shri P.K. Jain, SDR, referred to the respective Tariff entries and submitted that the appella....

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....of Central Excise (Appeals) that their products were used in Line Telephony. The Heading No. 8517.00 specifically covers Electrical Apparatus for Line Telephony. 5. The appellants have contended that their product is a single instrument and not a group of instruments. According to them, a single instrument would not be covered by the expression `apparatus'. As per the Dictionary meaning of....