2016 (11) TMI 223

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....red to as WISMO), which is a part used in the manufacture of the above said finished products. Originally, the appellant imported WISMO, describing the same as, "parts of electronic calculating machines" and classifying the same under Custom Tariff Heading (CTH). 8473 21 00 and availed the benefit of Notification No. 5/2004-Cus dated 08.01.2004 under Sl.No.355. 1.2.  A Show Cause Notice dated 22-02-2005 was issued to the appellant disputing the classification of the WISMO under CTH 8473 21 00 and proposing that the same shall be classifiable under CTH 8517 90 attracting a concessional rate of 10% Basic Customs Duty (BCD) as available at SI.No.359 of the Notification 5/2004 Cus.dated 08.01.2004, as amended. Based on proposed reclassifi....

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....nt / apparatus classifiable under CTH 8517,but are rightly classifiable under CTH 8529 90 90 as "parts suitable for use solely / principally with the apparatus of heading 8525 to 8528" 2.2. He further submitted that the matter stands covered by the decision of Tribunal in the case of Linkwell Telesystems (P) Ltd. vs. CC&CE, Hyderabad-Il [2010(249) ELT 419 (Tri. Bang.)]. 3.  On behalf of the Department, learned AR Shri Nagraj Naik reiterated the findings in the impugned order. 4.  Heard both the sides and have gone through the facts of the case. We find that the matter is indeed settled and covered by the Linkwell Teleshystems case cited supra, wherein the Tribunal, inter alia, observed as under:- 7. We have gone through t....

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....to be more appropriate as the WISMO Modules are used in wireless applications and also with the apparatus of heading 8525 which reads as follows :- "8525 : Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras. There are two ways of sending the signals. One is through wires. The other way of sending the signal is using the wireless mode. Since WISMO is a Wireless Standard Modules, we cannot accept the contention of the Revenue that the same is used in line telegraphy. It is stated that WISMO operates in a GSM/C....