TMI Blog2018 (1) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... e circuit. Switching or terminal arrangement for keeping in required combination of resistor into the circuit are also considered for classification under 8533 only. The present case, Note 2(a) has relevance and the impugned order correctly following the said Section Note alongwith explanation given under HSN to classify the resistor under Chapter 85. Appeal dismissed - decided against Revenue. - Customs Appeal No.50400 of 2017 - C/A/58389/2017-CU[DB] - Dated:- 12-12-2017 - Mr. S. K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Sh. P. Juneja, AR for the appellant-Revenue Sh. B. L. Narasimhan, Advocate for the Respondent -assessee ORDER Per: B. Ravichandran The Revenue is agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification would be as part of automotive airconditioner under Chapter 84. Further, reliance was placed on the opinion given by Department of Electronics and Information Technology, New Delhi. 3. Ld. Counsel for respondent contested the appeal by the Revenue and submitted that the goods imported by them are clearly combination of resistors and the end use of the said item shall not determine classification. Referring to the provisions of Note- 2 (a) of Section XVI of the tariff, he submitted that parts which are goods included in any of the heading of Chapter 84 or 85 are in all cases to be classified in their respective headings. The Revenue cannot resort to Note 2(b) without examining the applicability of Note 2(a) of the said secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given by the Department of Electronics and Information Technology, New Delhi, we note that the opinion stated that the product containing number of resistors network cannot be classified as a resistor. We find that applying the principles for classification as explained by HSN the said opinion is not relevant. HSN explains the scope of resistor falling under CTH 8533. The HSN note states that converter consisting of number of resistor with necessary switching arrangement still continue to be classified under 8533. It is also stated that certain resistor may be fitted with number of terminals to be included in the circuit. Switching or terminal arrangement for keeping in required combination of resistor into the circuit are also considered f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the items in question were not specifically classifiable under their respective headings. As has been clearly said by the Collector (Appeals) from the sequence of the paragraphs given under Section Note 2 it is clear that the question of switching over to Section Note 2(b) can arise only after ensuring that the parts are not covered by Section Note 2(b) which begins with the expression other parts meaning thereby that the parts which are not covered by Section Note 2(a) would be considered for coverage by Section Note 2(b). One cannot therefore directly jump over to Section Note 2(b) without exhausting the possibility of Section Note 2(a). 5. In our opinion, the Tribunal erred in wholly ignoring Section Note 2(a) and only consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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