NEWTECH STEWING TELECOM Vs. COMMISSIONER OF CUSTOMS, MUMBAI

JUDGEMENT

(1.) THIS appeal is direct against the Order -in -Appeal No. 146/2005 MCH dated 1 -4 -2005.

(2.) THE relevant facts that arise for consideration are that the appellant herein imported consignments of granules and declared them as outer layer (CE -126), raw materials for manufacturing of outer layer of heat shrinkable sleeve (component for telecom cable jointing kits). Appellant sought to classify this product under Chapter Heading 8547. The adjudicating authority rejected the said claim of classification and classified the same under heading 3901.90, after samples of the said goods were drawn and sent to Dy. Chief Chemist who opined that the samples as black coloured granules composed of pigmented polyethylene. Aggrieved by such an order of classifying the product under chapter 3901.90, appellant filed an appeal before the ld. Commissioner (Appeals). The appeal was dismissed by the ld. Commissioner (Appeals), which was challenged by the appellant before the Tribunal and the Tribunal vide its Final Order dated 2 -8 -2004 allowed the appeal by way of remand to the ld. Commissioner (Appeals) for fresh decision. Ld. Commissioner (Appeals) in the remand proceedings has taken up this appeal for disposal and held that the order of the adjudicating authority classifying the said product under chapter heading 3901 is correct and does not require any interference. Hence this appeal.

(3.) LD . Counsel appearing on behalf of the appellant submits that the findings of the ld. Commissioner (Appeals) are incorrect. He would submit that identical products were imported by the group company and declaration was also made in bill of entry was same description as given by the current appellant. It is his submission that this product is now classified under chapter heading 8547 as per the judgment of the Honble High Court of Andhra Pradesh in the case of Goldstone Technologies Ltd. v. UOI and Ors. in Writ Petition No. 2213 of 1996. He would submit that the Revenue was aggrieved by the order of the Honble High Court of Andhra Pradesh and moved SLP No. 15585 and 15586 of 2005 and which were dismissed by the Honble Supreme Court by its order dated 24 -10 -2007.