TaxTMI 
TaxTMI 
2017 (3) TMI 1193
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....r Chapter Heading 85389000, whereas the Order-in-Original No. 28/2014 dated 25.7.2014, passed by Deputy Commissioner of Customs decided classification of the subject goods in question under Customs Tariff Heading 69149000. 2. Revenue has been represented by ld. D.R., Shri K. Poddar and respondent viz. M/s Pranav Enterprises have been represented by ld. Advocate, Shri R.K. Phillips. 3. The brief facts are that the respondent M/s Pranav Enterprises imported subject goods viz. Fiber Optic Ferrule under CTH 85381090 which pertains to parts suitable for solely or principally with the apparatus of heading 8535, 8536 or 8537 - others. Since the description of goods was not clear for classification purpose, the consignment was subjected to 100% f....
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.... Hence the said product indisputably and indubitably falls Chapter Heading 8538 which covers the said product more appropriately and aptly and consequently under CTH 8538 90 00 for the aforesaid reasons." 4. The ld. AR reiterates the findings given in the Order-in-Original dated 25.7.2014 passed by Deputy Commissioner of Customs. Further, the ld. AR, Shri K. Poddar, based on the appeal memorandum, inter alia, submits as under : (i) In the instant case, the ferrule is made of metal and zirconia which is a ceramic material. As such, the subject article is a composite article that prima facie appears to be classifiable under more than one heading - viz. one the heading appropriate to ceramic and the other which would account for article of t....
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....r TSH No. 85381090 instead of TSH No. 85389000 of CTA/CETA/ (ii) The Customs Authorities (Dy. Commissioner) sought to revoke the classification of Zirconia Ferrules specifically designed for Fiber Optic Connectors from Tariff Heading No. 85.38 to Heading 69.14. (iii) As contended by Revenue that since the main constituent of Zirconia Ferrules is made of Ceramic, it has to be classified as article of Ceramic of Chapter 69. In this regard the respondent submits that the controversy over the classification of the product - whether the composition of the product or its use and application is decisive factor remains no longer res intregra in the light of decision of Hon'ble Apex Court in the matter of: (i) CCE Vs. Polyflex (Pvt.) Ltd. - 19....
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....ssification for the goods in question is 85389000, which is the order of the Commissioner (Appeals) whereas Revenue is pleading that subject impugned goods deserve classification under Customs Tariff Heading 69149000. 6.1 Chapter 69 of the Customs Tariff covers ceramic products and Chapter Heading 6914 covers other ceramic articles where the description(s) given are as under: Chapter 69 Ceramic Products Tariff item Description of goods Unit Rate of duty Standard Preferential 6914 Other ceramic articles Kg. 10% 6914 10 00 Of porcelain or china Kg. 10% 6.2 Chapter 85 of the Customs Tariff mainly covers the following: "Electrical machinery and equipment and parts thereof; sound recorders and reproducers, tele....
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....of the reason that the identity of the article is associated with its primary function, when it is essential part of fiber optic connector of 8536; the item is to be classified under Chapter Heading 85389000. 7.1. Revenue's argument is that General Content of the Section in HSN notes of Section XVI in para (B)(d) says that certain ceramic goods of Chapter 69 are excluded from Section XVI which consists of Chapter Headings 84 and 85 of Customs Tariff. But it further puts a rider saying - 'see General Explanatory Notes to Chapter 84 and 85'. However, when we refer to General Explanatory Notes to Chapter 85, we do not find any exclusion in case of the item in question which is Zirconia Ferrule (declared in the Bill of Entry) as Fiber Optic Fe....