TMI Blog2018 (9) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... . C/232/2010 - Final Order No. 42166/2018 - Dated:- 30-7-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri P.C. Anand, Chartered Accountant for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench The appellants had imported AC Pins (which are parts of mobile phone chargers) and claimed classification under Customs Tariff Heading 85177090 claiming the benefit of nil rate of duty under Notification No.21/2005-Cus. and Excise Notification No. 6/2006 and 20/2006. The Department took the view that the impugned goods are not eligible for benefit of the said notifications and the proceedings initiated against the appellant culminated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri. Bang.) b. State of Punjab Vs. Nokia India Pvt. Ltd. 2015 9315) ELT 162 (SC) c. Commissioner of Central Excise, Delhi Vs. Insulation Electrical (P) Ltd. 2008 (224) ELT 512 (SC) d. LG Electronics India Pvt. Ltd. Vs. CC 2006 (204) ELT 450 (Tri. Mum.) affirmed by Hon ble Supreme Court reported in 2007 (211) ELT A45 (SC) e. Commissioner of Central Excise Vs. Bansal Industrial Corporation 2000 (118) ELT 119 f. Pushpam Forging Vs. Commissioner of Central Excise, Raigad 2006 (193)ELT 334 g. Himachal Futuristic Communications Ltd. Vs. CC 2005 (183) ELT 92 (Tri. Del.) 3. On the other hand, ld. AR Shri K. Veerabhadra Reddy supports the impugned order. He draws our attention to decision of Twenty First Century Bui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 5.2 There is no dispute that the mobile charger is an accessory of a mobile handset. This very point has been conclusively decided by the Tribunal in Himachal Futuristic Communications Ltd. Vs. CC, New Delhi 2005 (183) ELT 92 (Tri. Del.) relied by the ld. Consultant for appellant. The Tribunal therein has unequivocally held that chargers, battery and antenna are accessories for mobile handsets and thus eligible for notification No.21/2002-Cus. The dispute then ..... X X X X Extracts X X X X X X X X Extracts X X X X
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