Bright Star Manufacturing Works Vs. Commissioner of Central Excise - Court Judgment

Excerpt:

1. in the common order impugned in these appeals, the commissioner (appeals) has confirmed the classification determined by the assistant commissioner of electrical connectors under heading 85.36 of the tariff and remanded for reconsideration by the assistant commissioner on the classification of the other items such as fuse holders and receptacles.2. the contention of the representative of the appellant before us is that these connectors are used in television sets and videocassette recorders, and are therefore not used for making connections to or in electrical circuits. this contention is obviously unacceptable. the commissioner (appeals) has rightly explained at length that the electronic components to which these goods are used are devices running on electricity, and that heading 8536.90 would cover these goods. we do not find any material cited before us to rebut this finding.

Judgment:

1. In the common order impugned in these appeals, the Commissioner (Appeals) has confirmed the classification determined by the Assistant Commissioner of electrical connectors under heading 85.36 of the tariff and remanded for reconsideration by the Assistant Commissioner on the classification of the other items such as fuse holders and receptacles.

2. The contention of the representative of the appellant before us is that these connectors are used in television sets and videocassette recorders, and are therefore not used for making connections to or in electrical circuits. This contention is obviously unacceptable. The Commissioner (Appeals) has rightly explained at length that the electronic components to which these goods are used are devices running on electricity, and that heading 8536.90 would cover these goods. We do not find any material cited before us to rebut this finding.