1996 (10) TMI 267

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....nt. Shri M. Jayaraman, JDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Finolex Coil Cord (P) Ltd., the matter relates to the classification of the product coil cords, plug wire/cords, straight/line/connection/rosettee cord and gemini cord. The appellants classified their products under Heading No. 85.48 of the Schedule to the Central Excise Ta....

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....er. In the classification list the goods had been described as under :- (i) Coil cords (of any number of cores/ways); (ii) Plug wire/cord (any number of cores/ways); (iii) Straight/line/connection/rosette cord (of any number cores/ways); (iv) Gemini cord, combination of coil cord, straight cord (any number of cores/ways). Initially the appellants had classified t....

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....assifiable under any other specific heading. The cords and wires could not be considered as electric parts of the apparatus. In common parlance this would not be taken as electrical parts of the telephone apparatus. 7. The Tariff Entry under Heading 85.44 is wide enough to cover the goods in question. The Collector (Appeals) had observed that the goods in question fits in with the descript....