Judgment:
1. The question involved in this appeal is classification of Arc Chamber Housing Tubes (ACH Tubes) while the respondents' ld.Representative calls it as ACH. Its purpose and function has been described by the Assistant Collector in the Order-in-Original in the following manner :- "The Arc Chamber Housing Tube is housing in it oil - the oil is contained in the ACH tube in circuit breaker. When an electrical circuit is broken, a huge spark occurs generating tremendous amount of heat. The oil contained in the ACH tube is used for quenching the arc. In the process heat is generated when the arcing takes place vapourising some oil contained in the tube which create a high pressure inside the tube. The specification of ACH, therefore, have to be such as to withstand the (i) High Temperature & (ii) High pressure generated in the arcing process. Therefore, the material of which the housing is made has to be sufficiently strong and must have high thermal insulation characteristic so as to sustain the high temperature. The resin impregnation of the fibre glass, imparts such quality to the housing. It is, therefore, clear that the ACH tube used in the Arc Chamber serves as (i) Container for oil and circuit breaker device (ii) temperature insulator (iii) Container having strength to sustain high pressure. The fibre glass tube is used by the assessee since (i) it is a poor conductor of heat (ii) it can withstand high pressure." 2. Revenue on the basis of the above analysis is of the view that it is basically a Fibreglass reinforced tubing and therefore classifiable under Tariff Heading 70.14. On the otherhand, contention of the respondent assessee is, it is a part of the Circuit Breaker and acts as an electrical insulator in that equipment i.e., Electrical Circuit Breakers. These are manufactured according to the drawings given by B.H.E.L. who use the same as a part of Electrical Circuit Breaker and for this reason. The lower appellate authority has classified this item under Tariff Heading 84.47.
3. In order to appreciate the rival contentions, we reproduce below the Tariff Heading 84.47 and 70.14.__________________________________________________________Heading No.Sub-heading No Description of goods____________________________________________________________________________________________________________________70.14 7014.00 Glass fibres (including glass wool and glass84.47 8447.00 Knitting machines, stitch-bonding machines 4. From the Technical Analysis given by the Assistant Collector himself in the Order-in-Original, we are satisfied that it is not an ordinary Fibreglass Tube at all to be classified under Tariff Heading 70.14, as an article of "Fibreglass". It is an article made according to the specifications of the customers who are manufacturing Electrical Circuit Breakers. It is designed for the specific use in Electrical Circuit Breaker and also it has no other use. Keeping in view, its thermal insulation properties, it should neither be a product as provided under Tariff Heading 70.14 nor under 84.47. Having regard to its specific use as a part of Electrical Circuit Breaker, more appropriate Tariff Heading will be under 84.38. We further observe that the rate of duty is the same under Tariff Heading 84.47 or 84.38.
Therefore, it is immaterial where the product is classified under Tariff Heading 84.47 or 84.38. In any case, the view put forward by the Revenue in its appeal for its classification under Tariff Heading 70.14 is not correct for the reasons mentioned above. Consequently, we reject the appeal.