TMI Blog2001 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... communication with the other Stations, these hand sets provided as the main equipment guide the classification under Heading 85.17. Since they are used in relation to Telephonic Telegraphic Equipment and the HSN notes do not cover such equipment under 85.30. 2. The Commissioner (Appeals) found..... 4. I have carefully examined the facts of the case, detailed findings of Assistant Commissioner in the adjudication order. Tariff heading, sub-heading involved and the grounds put forth by the appellants in their appeal petition and pleas advanced during personal hearing held on 10-6-1998. The main question to be decided is with regard to the classification of goods manufactured by the assessee as stated in Para-1 above, whether they fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ext is correct, proper and legal and based on the factual findings. As such the reasoning adopted by the Assistant Commissioner to classify the said goods on the plea that sub-heading 8517.00 of HSN includes telephonic apparatus as well as telegraphic apparatus. The chapter notes at page 1363 of HSN provides for classification of special apparatus in the form of system used in telephoning and telegraphy or of an electrical frequency by impulse representing speech messages or other data. And confined the classification under 85.17. 3. We have heard both sides and considered the submissions and find : (a) Headings 85.17 85.30 read as - 85.17 8517.00 Electrical apparatus for line telephony or line telegraphy, including such app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial requirement to determine the classification when the entity cannot be classified clearly as per Statutory Rules of Interpretation. Order which do not consider the same, are required to be set aside for de novo consideration. (e) We also find, from the Order of the lower authority that the Rules for the Interpretation of the Schedule for classification have not been considered by the lower authority. In case of a conflict, the rule of akin later the better i.e. rule 4 or rule 3(b) of classification has to be applied and ruled out. The Order therefore has to be remanded back to determine why these rules are not applicable. 4. In view of our findings, we would set aside the Order and remand the matter back to the Original autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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