By TIOL News Service

MUMBAI, JULY 25, 2017: REVENUE has filed this appeal in the year 2007 against the o-in-a dated 30.04.2007.

The matter was heard recently.

None was present for the respondent.

The AR submitted -

+ That the goods imported under bill of entry dated 31.7.2006 and described as "Electric conductors 7/8" (for telecommunication purpose)" were rightly classified by the adjudicating authority under CTH 85442010 since the goods were co-axial cables.

+ However, the Commissioner (Appeals) had classified the goods under CTH 85444190 for no good reason stated in his order.

+ Furthermore, the very purpose of the co-axial cable is to serve the purpose of telecommunication and the law is well settled that the entry which covers a particular type of goods within its fold excludes the other category of goods; that the Chennai Bench has taken the view as taken by the AA and reported as - 2011-TIOL-1532-CESTAT-MAD .

The Bench perused the records and after extracting the tariff entry CTH 8544 observed that co-axial cable falls under CTH 85442010.

It was further observed -

"…A specific entry in tariff excludes other goods embraced by different tariff entries and even may be under the same chapter. The goods being described in the bill of entry is meant for telecommunication purpose, those were unerringly co-axial cables and nothing else. Therefore the order of the learned Commissioner (Appeals) is fundamentally erroneous for which that is set aside and the adjudication order is upheld."

The Revenue appeal was allowed.

(See 2017-TIOL-2567-CESTAT-MUM)