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TMI Blog1996 (9) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Hekotronics (P) Ltd., Bombay, the matter relates to the classification of the products described as (1) Static Ringers and Tone Generator, and (2) Printed Circuit Board. These goods were used in line telephony. The appellants had classified these products under Heading No. 9030.00, which covers the following :- Heading No. Description ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no request for any adjournment. As the matter is very old and the classification lists pertained to the year 1986, we are proceeding to deal with the matter on merits after hearing Shri P.K. Jain, SDR, who is present for the respondent/Revenue. 3. Shri P.K. Jain, SDR, referred to the respective Tariff entries and submitted that the appellants themselves had admitted in appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were used in Line Telephony. The Heading No. 8517.00 specifically covers Electrical Apparatus for Line Telephony. 5. The appellants have contended that their product is a single instrument and not a group of instruments. According to them, a single instrument would not be covered by the expression `apparatus'. As per the Dictionary meaning of the term `apparatus' as set out in various dic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an appliance consists in its utility to serve the object for which it is possessed." 6. The Collector of Central Excise (Appeals) had referred to the use of goods under consideration and had observed that the appellants have admitted that their product was an Electrical Instrument used in tele-communication. Having regard to all the facts and circumstances of the case, we find no infirmity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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