TaxTMI 
TaxTMI 
2009 (12) TMI 535
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....erials for manufacturing of outer layer of heat shrinkable sleeve (component for telecom cable jointing kits)". Appellant sought to classify this product under Chapter Heading 8547. The adjudicating authority rejected the said claim of classification and classified the same under heading 3901.90, after samples of the said goods were drawn and sent to Dy. Chief Chemist who opined that the samples as " black coloured granules composed of pigmented polyethylene". Aggrieved by such an order of classifying the product under chapter 3901.90, appellant filed an appeal before the id. Commissioner (Appeals). The appeal was dismissed by the ld. Commissioner (Appeals), which was challenged by the appellant before the Tribunal and the Tribunal vide its....
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.... Andhra Pradesh in the case of XL Telecom Pvt. Ltd. [1999 (105) E.L.T. 263 (A.P.)], consignments imported was plastic sheets. Considering that fact that sheets wee imported, the Hon'ble High Court held that the said product could get classified under chapter heading 8547. He tried to bring to our attention that in this case what is imported is not being disputed as being granules. If that be so, granules in any form would get classified under Chapter 39. He would urge us to decide this issue on this submission. 5. We have considered the submissions made by both sides and perused records. It is undisputed that the appellant herein had imported the raw materials for outer layer heat shrinkable sleeve (component for telecom cable jointing k....
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.... shrink as the sheets have then the judgment would apply to the granules and not otherwise. In the present remand proceedings the case has to be decided strictly as per the observation of the Hon'ble Tribunal. In the present case no such material has been placed on record to say that the granules im ported in primary form have the same property. The appellants have placed reliance on Hon'ble High Court (AP) judgment in W.P. No. 2213 and 4313 of 1996 in the case of M/s. Gold Stone Technology Ltd. In the said case classification of granules imported in primary form under hading 3901.90, was not a matter of question/challenge by the petitioners. Hence the said decision is not applicable to the present case. Even as per the Literature produced ....
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....itions No. 2213 and 4313, the facts are as under:- "It is the case of the petitioner that it has imported the raw material i.e. (i) outer layer for heat shrinkable sheet (22 ton in granule form) and (ii) inner layer for shrinkable sleeves of various dimensions and sizes. It is the further case of the petitioner that the raw material that has been imported is exclusively used by the petitioner company for manufacture of insulating components, namely, heat shrinkable sleeves to be supplied only to the Department of Telecommunications and Mahanagar Telephone Nigam Ltd. Therefore, the raw material that has been imported by the petitioner, it was contended, falls under Chapter 85.47 and not under Chapter 39 of Customs Tariff Act, 1975. The st....