TMI Blog2012 (12) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... ones – Held that:- Products under importation are classifiable under Heading No. 8529.90 of the Customs Tariff - if classification is under Heading No. 8529.90, obviously the goods are parts suitable for use solely or principally with the appropriate Heading 8525 to 8528. Therefore, the charger will be part of the mobile telephone for the purpose of classification under the Customs Tariff. Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order, the learned Commissioner (Appeals) extended the benefit of Notification No. 21/2002 dated 1.3.2002 vide Sl. No. 319 to Chargers of Mobile Telephones imported by the respondent, M/s Axion Energy Conversion Pvt. Ltd. 2. The learned Additional Commissioner (AR) submits that the chargers of mobile telephones are not parts of the telephones, but are accessories of the mobile telephones. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the rival submissions. In the instant case, there is no dispute about the fact that the products under importation are classifiable under Heading No. 8529.90 of the Customs Tariff. The Chapter Heading No. 8529 deals with parts suitable for use solely or principally with the appropriate Headings 8525 to 8528 . Therefore, if classification is under Heading No. 8529.90, obviously the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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