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2017 (3) TMI 1193 - AT - CustomsClassification of imported goods - FOF (Fibre Optic Ferrule) - The respondent-assessee is arguing that appropriate classification for the goods in question is 85389000, which is the order of the Commissioner (Appeals) whereas Revenue is pleading that subject impugned goods deserve classification under Customs Tariff Heading 69149000 - Held that: - There is no dispute that the goods imported are Zirconia Ferrules named as Fiber Optic Ferrule (FOF) and they are important part of Fiber Optic Connectors of Customs Tariff Heading 8536. The Revenue wants to classify the item under Chapter 6914 because of its constitution as it is made up of ceramics (zirconia oxide); but because of the reason that the identity of the article is associated with its primary function, when it is essential part of fiber optic connector of 8536; the item is to be classified under Chapter Heading 85389000. When we refer to General Explanatory Notes to Chapter 85, we do not find any exclusion in case of the item in question which is Zirconia Ferrule (declared in the Bill of Entry) as Fiber Optic Ferrule (FOF). Therefore, when there is no specific exclusion for the item in question even when they are made up of ceramic, and when the item is specific part of Fiber Optic Connectors of Tariff Heading 85367000, there it deserves classification as part suitable for use principally with the apparatus, of heading under Chapter 8536 and would have classification under Heading 8538. Thus, the item viz. Fiber Optic Ferrule imported by the respondent deserves to be classified under Chapter Heading 8538 being part of Optical Fiber Connector of sub heading 85367000 of Customs Tariff. Appeal dismissed - decided against Revenue.
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