Commissioner of Central Excise, Vs. M/S. Bpl Systms Projects Ltd. - Court Judgment

Excerpt:

.....under 8517 as per the department is an issue to be considered in this case. it was brought to our notice that both the authorities have held the item in question is classifiable under 8541. aggrieved by the said order the department has filed an appeal on the ground that appropriate classification should be classified under 8517. no technical literature has been placed on evidence to substantiate their claim for classifying the item under 8517.2. on the other hand, the learned counsel appearing for the respondents submitted that the item in question is a part of power line carrier communication equipment and same has been classified under 8537 in the case of collector of central excise, cochin vs. bpl systems and projects ltd., reported in 1994 (69) elt 688 (t). further the taken by the tribunal has been upheld by the supreme court as reported in 1996 (84) elt a 50 in the court room highlights. in view of this position he submitted that the item being a part of the power line carrier equipment. this is properly classifiable under 8537. in view of this position the appeal filed by the department is hereby dismissed.

Judgment:

1. The dispute is in respect of classification of the product viz. wave trap/line trap. Whether it is classifiable under 8541 by the party or under 8517 as per the Department is an issue to be considered in this case. It was brought to our notice that both the authorities have held the item in question is classifiable under 8541. Aggrieved by the said order the Department has filed an appeal on the ground that appropriate classification should be classified under 8517. No technical literature has been placed on evidence to substantiate their claim for classifying the item under 8517.

2. On the other hand, the learned Counsel appearing for the respondents submitted that the item in question is a part of power line carrier communication equipment and same has been classified under 8537 in the case of Collector of Central Excise, Cochin Vs. BPL Systems and Projects Ltd., reported in 1994 (69) ELT 688 (T). Further the taken by the Tribunal has been upheld by the Supreme Court as reported in 1996 (84) ELT A 50 in the Court Room highlights. In view of this position he submitted that the item being a part of the power line carrier equipment. This is properly classifiable under 8537. In view of this position the appeal filed by the Department is hereby dismissed.