2008 (9) TMI 669

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....e, for the Respondent. [Order per : 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 headin....

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....ally covered Connectors for Computer Terminals 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 maki....

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.... :- "847330.30 Connectors for computer terminals". We do not find connectors for computer terminals as such figuring under CSH 8536.90. There is no dispute that the item is used with computer terminals. Therefore, the more specific entry for the impugned goods is Chapter Sub Heading 8473.30 and not 8536.90. We also find that the dispute is clinched in favour of the assessee by ITC (HS) Class....