2005 (2) TMI 609

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....ified by them under Heading 8529.90 of the First Schedule to the Customs Tariff Act which covers "parts of cellular phones and radio trunking terminals"; that the Revenue has not challenged the classification of the products but has disallowed the benefit of Notification No. 17/2001-Cus., dated 1-3-2001 (Sl. No. 291) which provides concessional rate of duty in respect of parts of cellular phones and radio trunking terminals; that once the Department has not challenged the classification of the product as parts of cellular phones the benefit of the Notification should automatically be extended to them; that in any case, covers are nothing but parts of the cellular phones and these are parts suitable for use solely or principally with cellula....

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....he Customs Tariff was amended in 2003 and was changed into 8 digit Tariff, memory cards had been classified under sub-heading 8542.1020 which goes to show that these cards were classifiable all the time under Heading 8542 only. 3. Countering the arguments, Shri O.P. Arora, learned SDR submitted that the supplier of the covers for cellular phones are themselves treating the said covers as accessories which is apparent from the packing in which these accessories are packed wherein it is mentioned that "warranty for Nokia original accessories is 12 months. Use only Nokia approved accessories. Use of any other types may invalidate any approval or warranty applying to the phone and may be dangerous". The learned SDR contended that this i....