Arphi Electronics (P) Ltd. vs Collector Of Central Excise, Mumbai

The Supreme Court held that hearing-aid earphones should be classified under Tariff Item 90.21 of the Central Excise Tariff, as they are specifically designed components for hearing aids, thus qualifying for the concessional rate of duty under Notification No. 71/86. The Court found that the Tribunal erred in equating these items with Tariff Item 85.18, which is not applicable in this context. Consequently, the Court set aside the Tribunal's order and restored the Collector of Customs (Appeals) decision, allowing the appeal.