2024 (9) TMI 1767

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...., Advocate for the Appellant Mr. Neeraj Kumar, Superintendent (AR) for the Respondent Per: Pullela Nageswara Rao M/s. OEN the appellant imported "Relays" and classified the same under Customs Tariff Item entry 85364900 and cleared on payment of duty. 2. The brief facts of the case are the respondant has issued notice to the appellant alleging that the 'Relays' are mis-classified, and t....

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....tended that; as per the Customs Tariff, if any Relay is capable for use in voltages above 60V they cannot be classified under Customs Tariff Item entry 85364100 and can be classified only under Customs Tariff Item entry 85364900; the Adjudication Authority has also given a finding that the 'Relays' are also capable of being used in voltages less than 60V. Therefore, the department does not dispute....

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....ch occurs last in the numerical order among those which equally merit consideration; therefore by Rules of interpretation, the impugned 'Relays' are more appropriately classifiable under Customs Tariff Item Entry 85364900, reliance is placed on the decision in Commissioner of Central Excise, Goa Vs. Waterways Shipyard Pvt., Ltd., reported in 2013 (297) ELT 77 (Tri.-Bombay.) 4. Learned Authorise....

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....Therefore, we find that the 'Relays' which operate only at voltages not exceeding 60V are classifiable under Customs Tariff Item Entry 85364100, whereas as per the finding and the technical literature of the product of the impugned goods, the impugned 'Relays' are capable of being operated at Voltages above and below 60V. Therefore, the classification under 85364100 as confirmed by the Respondent ....