2008 (5) TMI 181

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....deen, JDR, for the Respondent. [Order 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 appropriat....

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....(3) (4) (5) 85.36     Electrical apparatus for switching or protecting electrical circuits, 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%   ....

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.... we are not in a position to accept the latter part of the decision of the Commissioner (Appeals). Once it was found that the modular plug was used for connecting the handset and the main set of telephone and was classifiable as an electrical apparatus used in line telephony, the appellate authority ought not to have travelled out of the ambit of Heading 85.17, where the article was described as "....