9911796707
TMI Blog2023 (12) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... , MEMBER (TECHNICAL) Appearance: For the Appellant : Ms. Shraddha Pandey, Advocate. For the Respondent : Mr. K. A. Jathin, AR. PER : R. BHAGYA DEVI Customs Appeal No. 1666 and 1775 of 2011 M/s. ABB Limited, the appellants have filed these two appeals against the respective impugned orders as shown below. Appeal No. Show-cause Notice Period Order-in-Original Order-in-Appeal C/1666/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification of the imported goods under Chapter Heading 9032 8990 as claimed by the Appellants and re-classified the same under Chapter Heading 8504 4010. Aggrieved by these orders, the appellant is in appeal. 3. Today, when the matter was being heard both sides fairly submit that the issue has already attained finality vide this Tribunal's Final Order No. 21151-21152 /2023 dated 20.10.2023. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tember 2009, the appellants imported of plugs and sockets wherein the Commissioner (Appeals) in the impugned order had classified the said products under Chapter Heading 8536 69 10/90. The Commissioner (Appeals) had observed that the plugs and sockets are claimed as parts of frequency converter by the appellant, but however, the said items are known and used in the industry for the purpose of maki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of the frequency converter should also be classified under 9032. 7. The Authorized Representative on behalf of the Revenue referring to the impugned order submits that the goods are presented in the form of plugs and sockets which are rightly classifiable under 8536 in terms of Note 2(a) of Section XVI of the Customs Tariff Act, 1985. As seen above at para 4, this Tribunal has classified th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied under Chapter Heading 9032 as parts of frequency converter, since 9032 is ruled-out, we uphold the classification under 8536 as per Rule 3(a) of the General Interpretative Rules. As per Note 2(a), parts which are included in any of the Headings of Chapter 84 or 85 or in all cases are to be classified in their respective headings. Since, frequency converter is already classified under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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