2005 (2) TMI 139

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....her the coiled cord (which is a PVC insulated tinsel thread fitted between the receiver and the main telephone apparatus) is classifiable under Tariff Heading 85.44 or 85.17 of the Central Excise and Tariff Act, 1985 as it stood at the relevant period in question which is 1990-91. The two competing headings, are as follows : 85.17 "Electric apparatus for line telephony or line telegraphy, inclu....

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...., however, reversed the decision of the Collector by relying on second Section Note 2(b) without considering Section Note 2(a) at all. 3. There appears to be no dispute that were it not for the Section Note 2(b), the item in question would be classified under Tariff Heading 85.44 as contended by the appellant. Section Note 2(a) and (b) respectively provide as follows : "(a)   Parts....

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....assifiable under their respective headings. As has been clearly said by the Collector (Appeals) "from the sequence of the paragraphs given under Section Note 2 it is clear that the question of switching over to Section Note 2(b) can arise only after ensuring that the parts are not covered by Section Note 2(b) which begins with the expression "other parts" meaning thereby that the parts which are n....