2008 (9) TMI 669

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....P. Karthikeyan, Member (T)]. - This appeal filed by the Revenue challenges the classification of 'Connectors for Computer Terminals' under Chapter sub-heading 8473.30. M/s. Texonic Instruments (respondents) had filed a Bill of Entry dated 30-5-2000 for clearing a consignment of Heat Shrinkable Sleeves and connectors and declared classification under headings 8516.80 and 8473.30 respectively. Goo....

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....ls under CSH 8473 30 02. Heading 8536 did not specifically cover the impugned goods. 4. We have carefully considered the facts of the case and the rival submissions. We find that the Chapter Heading 8536 read as follows at the material time :- "85.36   Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for exa....