2001 (5) TMI 379

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....entity to be 'Communication equipment' capable of establishing communication with the other Stations, these hand sets provided as the main equipment guide the classification under Heading 85.17. Since they are used in relation to Telephonic & Telegraphic Equipment and the HSN notes do not cover such equipment under 85.30. 2. The Commissioner (Appeals) found..... "4. I have carefully examined the facts of the case, detailed findings of Assistant Commissioner in the adjudication order. Tariff heading, sub-heading involved and the grounds put forth by the appellants in their appeal petition and pleas advanced during personal hearing held on 10-6-1998. The main question to be decided is with regard to the classification of goods....

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.... train traffic control systems. The findings of the Assistant Commissioner in this context is correct, proper and legal and based on the factual findings. As such the reasoning adopted by the Assistant Commissioner to classify the said goods on the plea that sub-heading 8517.00 of HSN includes telephonic apparatus as well as telegraphic apparatus. The chapter notes at page 1363 of HSN provides for classification of special apparatus in the form of system used in telephoning and telegraphy or of an electrical frequency by impulse representing speech messages or other data." And confined the classification under 85.17. 3. We have heard both sides and considered the submissions and find : (a)     Headings 85.1....