Collector of Central Excise Vs. Fibre Products - Court Judgment

Excerpt:
1. this is a revenue appeal directed against order-in-appeal dated 12-7-1989. the appellants claim classification of compensating cables under cth 9033.00. the assistant collector however, held that goods are classifiable under heading 8544.2. arguing for the appellants, the learned dr submits that these compensating cables can also be considered as wires and cables as these goods also measure temperature. the only difference between the electric wires and cables the impugned goods is that the former are made of comparatively cheaper material whereas compensating cables are required to be made of alloy to match the characteristics of cable wires used. the respondents are not present but they have submitted written submissions.3. we have heard the learned dr and perused the records of the case.central board of excise & customs vide tariff advice 6/82, dated 19-1-1982 while considering the classification of compensating cables under two competing entries 33b as electric wire and cables and item 68, held that compensating cables cannot be considered as wires and cables. tariff item (sic) 8544 deals with wires and cables. merely because a new tariff now covers wires and cables would not take away from the impugned goods their basic character and make them into wires and cables. since cbec have already ruled out their classification as wires and cables, it is not open to revenue to question this tariff advice. from the records, we see that these are parts of heat measuring instruments which are specifically covered under heading 9025 of central excise tariff. consequently therefore, the impugned goods would be covered under heading 9033 as parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments of chapter 90. these are parts of goods covered under heading 9025 and would squarely fall under heading 9033 and not 8544.in view of this, we do not see any merit in the revenue appeal and we reject it and uphold the impugned order.

Judgment:
1. This is a Revenue appeal directed against Order-in-Appeal dated 12-7-1989. The appellants claim classification of Compensating Cables under CTH 9033.00. The Assistant Collector however, held that goods are classifiable under Heading 8544.

2. Arguing for the appellants, the learned DR submits that these Compensating cables can also be considered as wires and cables as these goods also measure temperature. The only difference between the electric wires and cables the impugned goods is that the former are made of comparatively cheaper material whereas Compensating cables are required to be made of alloy to match the characteristics of cable wires used. The respondents are not present but they have submitted written submissions.

3. We have heard the learned DR and perused the records of the case.

Central Board of Excise & Customs vide Tariff Advice 6/82, dated 19-1-1982 while considering the classification of compensating cables under two competing Entries 33B as Electric wire and cables and Item 68, held that compensating cables cannot be considered as wires and cables. Tariff Item (sic) 8544 deals with Wires and Cables. Merely because a new tariff now covers wires and cables would not take away from the impugned goods their basic character and make them into wires and cables. Since CBEC have already ruled out their classification as wires and cables, it is not open to Revenue to question this Tariff advice. From the records, we see that these are parts of heat measuring instruments which are specifically covered under Heading 9025 of Central Excise Tariff. Consequently therefore, the impugned goods would be covered under Heading 9033 as parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments of Chapter 90. These are parts of goods covered under Heading 9025 and would squarely fall under Heading 9033 and not 8544.

In view of this, we do not see any merit in the Revenue appeal and we reject it and uphold the impugned order.