XL TELECOM PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) COMMON and only question that arises for determination in this batch of Petition is whether, the subject articles "components for Cable Jointing Kits" merit classification Chapter 85 heading 47, or Chapter 39 Heading 26 of the Customs Tariff Act ('the CTA' ).

(2.) WE reproduce the two Headings for ready reference :

(3.) UNDISPUTED position is that for a number of years these articles have been uniformly classified at all departmental levels under Heading 85. 46. In April 1987, for the first time, the articles were classified as Articles of plastic under Heading 39. 26. Validity of this decision is impugned in these Petitions.