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2011 (3) TMI 1110 - AT - CustomsNotification No. 25/2005-Cus. dated 01.03.2005 - whether the impugned goods namely “co-axial cables” imported by the respondents are entitled to duty exemption under Sl.No. 28 of the Customs Notification No. 25/2005-Cus. dated 01.03.2005 - original authority in his order has denied the exemption classifying the impugned goods under sub-heading 8544.20 - Held that:- Subheadings 8544.40, 8544.50 and 8544.60 cover “other electric conductor" - These subheadings would cover such conductors which are other than those described previously under the preceding subheadings such as 8544.10, 8544.20 and 8544.30, i.e., conductors other than winding wire, co-axial cable, and ignition wiring sets would be covered under the latter subheadings the coverage being limited to “other electric conductors” - Since the impugned notification specifies subheadings 8544.41 and 8544.49 under Sl. No. 28 and 8544.51 under Sl. No. 29, co-axial cables not being covered by these subheadings stand excluded from the coverage of the said notification - The structure of the notification including specified items classified under specified sub-headings of the tariff, namely 8544.41 and 8544.49 clearly keeps the co-axial cables classified under the heading 8544.20 out of the scope of the exempted notification - Decided in favour of revenue.
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