TaxTMI 
TaxTMI 
2024 (3) TMI 809
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....ming the exemption under Sl.No.16 of Notification No.25 /2005 Cus; dated 01.03.2005. The technical literature produced by the appellant showed that the battery fuse unit's main functions are as follows : * Supplies priority power to transmission equipment. Power transmission equipment can be distributed even if a battery is not present. The relay can select the power source with the control signal from the SM. * Supplies priority power to the EC output. The EC output is protected from reverse currents by a diode. Power to the EC output can be distributed even if a battery is not present. The relay can select the power source with the control signal from the SM. * Communicates on the Environmental and Power Control....
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....e of BTS and it is not a general purpose item. Therefore, it is rightly classifiable under Chapter Heading 8529 and not under Chapter Heading 8536 and accordingly, they are eligible for the benefit of the Notification referred above. 2.1 They relied on the decision of M/s. Vodafone Idea Ltd. versus Principal Commissioner of Customs (Import): 2022-VIL-696 CESTAT-DEL-CUS; dated 20. 9. 2022 wherein the Tribunal held that the 'Router Line Cards' becomes functional only when plugged into the said slots in the Router Chassis. The line cards sources intelligence from control and processor module of the Router. These line cards cannot perform its function on a stand-alone basis in the imported condition. Accordingly, it was held that 'Router Lin....
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.... classifiable under Chapter Heading 8536 and the authorities below were correct in denying the benefit of the Notification. 4. Heard both sides. The limited issue to be decided is (i) whether the Battery Fuse Units (BFU) imported by the appellant is to be classified under Chapter Heading 8529 as claimed by the appellants or under Chapter Heading 8536 as urged by the Revenue; and (ii) depending upon the classification, whether the question of denying the benefit of the Notification is justified. 4.1 The technical literature (supra) placed by the appellant before the authorities is not under dispute. Before the Tribunal, they have produced the technical literature and based on the technical literature, it is seen that "The Battery Fuse ....
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....ers and separators Frames (chassis) Chapter Heading 8536 reads as follows: 8536: ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSOR, PLUGS, SOCKETS, LAMP- HOLDERS AND OTHER CONNECTORS, JUNCTION BOXES) FOR A VOLTAGE NOT EXCEEDING 1000 VOLTS; CONNECTORS FOR OPTICAL FIBRES, OPTICAL BUNDLE OR CABLES." 8536.10- Fuses: 8536.20- Automatic circuit Breakers (Claimed by the Respondent) 4.3 The description of 'Parts' given under Customs Tariff Heading (CTH) 8529.90 clearly spells out the specific parts to be classified therein while the impugned product Circuit Breaker nowhere....
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....disconnection of an electric current. Thus, it can be seen that the character and the utility of the impugned good is to self-detect a fault condition relating to connectivity of electric current and avoid damage to the connected circuits." There is no dispute on the above observations of the Commissioner (Appeals) by the appellant and their only argument is that it is a 'Part' of the transmission equipment which the technical literature placed before us does not does not in any way provide any information to indicate that the same is an integral part of the communication system as claimed by the appellant. Therefore, we completely agree with the above observations of the Commissioner (Appeals) and the Chapter Headings supra. We find tha....