2004 (5) TMI 369

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....stoms authorities classified the same under Tariff Item 85.28. The adjudicating authority as well as the appellate authority confirmed the classification under Tariff Item 85.28. Aggrieved by the above the importer has come up in appeal. 2. The appellant imported 1600 pieces of Interactive Set Top Boxes SB 2200 under Bill of Entry dated 16-10-2002. According to the appellant the goods are to be classified under 8517.80 on the ground that set top boxes which have a communication function are covered by the Information Technology Agreement (ITA) wherein the said items are classified under 8517. Appellant also contended that in terms of ITC(HS) classification of import items the said goods had been specifically classified under 8517.80....

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....ts and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones - Telephone sets; videophones : 8517.11 - Line telephone sets with cordless handsets 15% 8517.19 - Other- - Facsimile machines and teleprinters : 15% 8517.21 - Facsimile machines 15% 8517.22 -Teleprinters 15% 8517.30 - Telephonic or telegraphic switching apparatus 15% 8517.50 - Other apparatus, for carrier-current line systems or for digital line systems 15% 8517.80 - Other apparatus 15% 8517.90 - Parts 15% 85.43 - Electrical machines and apparatus having individual functions, not specified or included elsewhere in this Chapter - Particle accelerat....

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....ephone lead. The other leads are for the normal operation of the television. In stead of connecting these directly to the television, these inputs are routed to the television through set top box. Learned Counsel further pointed out that Heading 8543.90 is a residuary heading which can be resorted to only if the imported goods are not more specifically covered by any other heading of the Tariff. Since set top boxes are specifically covered both in terms of ITA Agreement as also under the 8 digit Tariff classification introduced by the Government of India with effect from 1-3-2003, the correct classification should be only 8517.80 and not 8543.89. Learned Counsel further pointed out that in a subsequent order dated 7-5-2003 passed by the Com....