@JUDGMENTTAG-ORDER
1. The respondent-assessee is manufacturer of telecommunication equipments and accessories falling under Chapter Heading 85 of the schedule to
the Central Excise Tariff Act, 1985. Vide Classification Declaration No. 2/99-2000, dated 13-8-1999, respondents declared ''CD doc Entry
Subscription'' under Chapter sub-heading 4901.90 attracting nil rate of duty instead of the previous classification under sub-heading 8517.00.
2. Three Show cause notices were issued to the respondent-assessee on 14-2-2000, 23-1-2000 and 28-5-2000. The said show cause notices
were issued proposing to demand the duty not paid on the ground that the item falls under Chapter sub-heading No. 8524.90.
3. The adjudicating authority passed three orders on the aforesaid show cause notices confirming the demand contained therein and also imposing
penalties. The orders were confirmed by the Commissioner. However, in further appeal, Customs, Excise and Service Tax Appellate Tribunal set
aside those orders holding that the goods, namely ''CD doc entry subscription'' would be classified under Chapter sub-heading 8524.20 which
attracts nil duty.
4. We find that the matter is squarely covered by the judgment of this Court in ''Commissioner of Customs, Chennai v. Pentamedia Graphics
Ltd.'' [2006 (198) E.L.T. 164 (S.C.)], in favour of the assessee. These appeals are, accordingly, dismissed.
