2000 (4) TMI 520

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i)     Extender Cord (ii)    Synthesiser Module H27 (iii)   'S' Amplifier (iv)   CUE (Q) Amplifier & pre-amplifier. 3. The rival classifications claimed in this case are as follows :- Item Dept. (OIA) Appellant Extender Cord 8544.00 8529.00 Synthesiser Module H27 8543.00 8529.00 'S' Amplifier 8518.00 8529.00 'Q' Amplifier & Pre-Amplifier 8518.00 8529.00 4. Appellant's representative submits as follows :- S. No. 1 - Extender Cord : This is a Printed Circuit Board Assembly. This is not a cable or cord. We enclose herewith Drawing No. 1140007542 which is the main drawing of which the other item 114000754276 forms a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the TV Studio. The appellants have not classified this item under SH 8518.00 as alleged. It may kindly be observed from the classification list enclosed that only other types of amplifiers which are Audio frequency amplifiers have been classified under 8518.00 but not this amplifier. This amplifier is a part which is used inside the transmitter. Since this is not an audio amplifier, it cannot fall under SH 8518.00 and the Collector (Appeals) erred in upholding classification under SH 8518.00. S. No. 4 - Cue Amplifier and Pre-Amplifier : In the case of Cue Amplifier and Pre-amplifiers it may kindly be seen from the Drawings enclosed that they are in fact Printed Circuit Boards. PCBs dedicated to transmitters are to be classified unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a High Frequency Transreceiver Type LHP 219. This transreceiver as per the catalogue, transmits and receives wireless voice messages in a non-full-duplex mode. Thus the item in dispute is a part of a wireless transreceiver. Wireless transmitters fall under sub-heading 85.25 even if they incorporate a receiver. This transreceiver has both capacities - to transmit and receive. Therefore, the disputed item, as a part thereof, would correctly fall under Heading No. 82529.00 (sic). The ld. Collector's view that he cannot entertain any new facts at appellate stage is not correct. His findings that no evidence was produced is also wrong, when same drawings were before him. (ii)     Similarly, the synthesiser is also a part o....