TMI Blog2006 (11) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... to make IDS 4235/4250 sensor operation and therefore, forms part of the kit and claim classification under CTH 85.17 by virtue of the imported goods being a part of the network system. They relied on Rule 2 (a) of the Interpretative Rules to the Customs Tariff, which states that where an incomplete or unfinished article is imported in unassembled/disassembled condition and such incomplete or unfinished article has the essential characteristics of the complete or finished article, the article in unassembled/disassembled is to be treated as complete article and consequently the duty rates applicable to complete article would apply to such disassembled/unassembled form of the article. They also cited HSN Explanatory notes to the Rule cited ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uested by the appellant, was passed by the Original Adjudicating Authority. The Original Adjudicating Authority, in his findings stated that,..... the item of the kit reveals that, it contained 6 different items having different application and hence attract different rate of duties. None of them have any electrical or electronics for them to be get classified in CTH 85. These items will only used in installing or fixing the networking apparatus on to a rack . By giving reasons for invoking Section 19 ibid, the Original Adjudicating Authority classified the goods under Chapter 73. Aggrieved by this order, the appellants filed this appeal. 5. The issue is be decided here in whether the items which the appellants claim as a kit, constitute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e necessary for a particular mode of work - connecting with the sensor [status indicator cable assembly and cable management arm] tie wrap to hold the connecting cables and slide assembly, stop block and screws to mount the sensor on the rack. I find that, without these items, the sensor cannot be positioned on the rack and connected with other networking equipments. 7. I also find that, the appellant M/s. Cisco Systems (India) Private Limited, has been approved by the Secretariat for Industrial Assistance (SIA), Government, of India to : (i) Deal with all types of Cisco products - software and programmes. (ii) Undertake research and development activities in software development and testing. Accordingly, the appellants had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... working system and rightly classifiable under Chapter 8517.50. Therefore, I am of the view that invoking Section 19 of the Customs Act, 1962 and classifying the said kit under CTH 73, considering the individual nature of the items of the kit was not proper. Therefore, I pass the following order. 10. I set aside the order of the Original Adjudicating Authority and uphold the appeal. The above findings are challenged by the Revenue. 2. We have heard learned JDR and the learned Counsel for the Respondents. 3. The Revenue contend that the kit is not an item. There are six separate items constituting the kit. Therefore, they are to be classified individually and not in the manner in which done by the Commissioner by accepting their plea. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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