1999 (5) TMI 124

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....ri V.S. Nankani, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The short point involved in this appeal from Revenue is the classification of PCB Connectors of various sizes with wire and also without wire. The Assistant Collector classified PCB Connectors with wires under sub-headings 85.44 and without wire under sub-heading 8536.90. The Collector (Appeals) in the ....

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....cific justification for the classification of the PCB connectors without wire under heading 8536.90, the classification is not maintainable." He classified such connectors without wire also as parts. Against this classification the revenue have filed the present appeal. Reliance has been placed on Section Note 2 (a) to Section XVI of the Schedule to the CETA, 1985. Reliance has also been placed....

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....he Tribunal in the case of Delton Cable Ltd. v. Collector - 1998 (98) E.L.T. 728 (Tribunal). In this case the Revenue had classified similar products under heading 85.44. The Tribunal observed that since quartz were used solely and principally as part of the telephone apparatus in terms of Section Note 2(b) of Section XVI, the classification attracted was under Headings 85.17 as electrical apparat....

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.... him. However, the portion extracted above does not show the reason for the ld. Commissioner to accept the classification suggested by the assessee. We find both the lower orders deficient, in this respect. For purpose of classification, it is necessary to set out the physical attributes of the contested goods as also their specific function and utilisation in the kind of machine they are to be us....