Case Law Details
In re Western Cable Engineering Cable Pvt Ltd. (GST AAR Daman, Diu & DNH)
Cable Jointing Kits assembled from various components are classifiable under Chapter Heading No. 8547.00. We find that the Circular No 583/20/2001-CX dtd 20.08.2001 makes it clear that the judgment in the case of M/s XL Telecom P. Ltd. v. Union of India (cited supra) observed that the materials assembled in the kit has been uniformly classified at all departmental levels under (chapter Heading No. 85.47 of C.E.T.A 1985. The Court in the case of XL Telecom Ltd., (supra) has held that the components for cable jointing kits are classifiable under chapter heading 8547.
In view of the above discussing and findings, we hereby pronounce Advance Ruling that Heat Shrinkable Cable Jointing Kits is to be classified under HS Code 8547.
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY OF DAMAN, DIU AND DADAR & NAGAR HAVELI
N.B.:- This copy is granted free of charge for the private use of the person to whom it is issued.
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