2008 (5) TMI 181

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....er per : P.G. Chacko, Member (J)]. - A classification dispute is arising in this case, which relates to an item called "modular plug for telephone". According to the assessee (appellant), the item was classifiable under SH 8517.90 of the First Schedule to the Customs Tariff Act at the material time. According to the Revenue, it was classifiable more appropriately under SH 8536.90 of the said Sched....

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....or for making connections to or in electrical circuits (for example, switches, relays, fuses, surage suppressors, plugs. sockets, lamp-holders, junction boxes), for a voltage not exceeding, 1000 volts.       8536.90 Other apparatus 35%     3. Both the lower authorities classified the goods under SH 8536.90 with the result that a refund claim filed by the assessee ....