2000 (9) TMI 365

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y, Consultants, for the Respondent. [Order per : V.K. Agarwal, Member (T)]. - The issue involved in this appeal preferred by Revenue is whether thermocouple extension cable is classifiable under Sub-heading No. 8544.90 of the Schedule to the Central Excise Tariff Act as claimed by the Revenue or classifiable under Heading 90.25 as decided by the Commissioner (Appeals) in the impugned order. 2. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s electromotive force is transmitted from the thermocouple to the pyrometer. The Tribunal also observed that Heading 85.44 applies to all types of electric conductors including optical fibre cables and but for the specific inclusion of optical fibre cable, such cable would not have come within the ambit of Heading 85.44. We, further, note that Note 1(h) to Chapter 90 provides that the entries in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X