UNIWORD TELECOM LTD. Vs. CCE

JUDGEMENT

(1.) Appellants filed this Miscellaneous Application for extension of stay. As we are taking up the appeal, therefore, there is no need to pass any order in respect of miscellaneous application

(2.) Appellants filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that call charge indicators (STD/PCO monitor) are classifiable under heading 8470 of Central Excise Tariff.

(3.) The contention of the appellants is that in this case the dispute in respect of classification is for the period 1.12.1997 to 25.5.1998 and during this period the Board issued a Circular dated 24.1.1994 to the effect that call charge indicators are classifiable under heading 9029.00 of Central Excise Tariff. This Circular was withdrawn by another Circular dated 5.4.1999 whereby it was clarified that call charge indicators are under heading 84.70 of Central Excise Tariff. The contention of the appellant is that during the period in dispute as per the Board's Circular dated 24.9.1996 the call charge indicators are classifiable under heading 9029 of CET and this classification is specifically claimed before the Commissioner (Appeals). The appellants also relied upon the decision of the Tribunal in the case of Silver Line Telecom (P) Ltd. v/s. CCE, Faridabad 2003 (58) RLT 979 : 2003 (110) ECR 720 (T).