TMI Blog2017 (1) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... under the specific entry i.e. under 8517 - subject goods is correctly classifiable under CTH 8517 and not under CTH 8543 - appeal dismissed - decided against Revenue. - Appeal No. C/87650/13 , C/CO/91152/14 - Final Order Nos. A/93484-93485/2016-WZB/CB - Dated:- 26-10-2016 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri S.J. Sahoo, AC (AR) for Appellant Shri Dinesh K Agarwal, C.A. for Respondent ORDER Per Ramesh Nair This is an appeal filed by the Revenue against the order of the Commissioner (Appeals) whereby the learned Commissioner (Appeals) held the imported goods namely, Network Security Device is classifiable under CTH 8517 as against the Department s claim under CTH 8543. 2. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the identical product with enhanced security is under heading 8517. Alternatively, he submits that if at all the goods is not classifiable under CTH 8517, it can be classified under CTH 8471 as it has feature of data processing also, but in any case, it is not classifiable under CTH 8543 as the entry of 8543 is residuary entry. 4. We have carefully considered the submissions made by both sides. We find that the learned Commissioner (Appeals) has classified the impugned goods under CTH 8517 on the following findings: - 5. Considered the submissions. The appellant is aggrieved by the classification of the impugned goods under CTH 8543 instead of CTH 8517 as claimed by them. As per the installation manual (page 9) the goods McAfee Web ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, 85.25, 85.27 or 85.28. Whereas the explanatory notes to the HSN 2012 of Chapter 8517 reads as (G) Other communication apparatus . This group includes apparatus which allows for the connection to a wired or wireless communication network or the transmission or reception of speech or other sounds, images or other data within such a network. Communication networks include, inter alia, carrier-current line systems, digital-line systems and combinations thereof. They may be con figured, for example, as public switched telephone networks, Local Area Networks (LAN); Metropolitan Area Networks (MAN) and Wide Area Networks (WAN), whether proprietary or open architecture. This group includes: (1) Network interface cards (e.g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct is a Gateway Security Device. It has the function of transmitting the data through Network from one server to other and it has function of security for the data transmitted. Since the product has feature of transmission of data, it merits classification under the communication apparatus i.e. under CTH 8517. Heading 8543 proposed by the Revenue is a residuary entry. Since as per the application and function of the product, it is used for communication and transmission of the data. It finds place under the specific entry i.e. under 8517. Therefore, it cannot be classified under residuary entry, which is meant for a product not elsewhere specified. As per the finding of the learned Commissioner (Appeals) and our above discussion, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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