1997(10)LCX0029

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri G.A. Brahma Deva, Member (J) and J.H. Joglekar, Member (T)

ELPRO INTERNATIONAL LTD.

Versus

COLLECTOR OF CENTRAL EXCISE, BOMBAY

Final Order No. E/1464/97-B1, dated 10-10-1997 in Appeal No. E/3460/88-B1

Advocated By : None, for the Appellant.

Shri R.S. Sangia, JDR, for the Respondent.

[Order per : J.H. Joglekar, Member (T)]. - The appellants desired disposal of the case on merits. We have heard Shri R.S. Sangia, ld. JDR for the Revenue.

2. The appellants manufactured domestic as well as industrial ovens, furnaces, boilers and tanks. They also manufactured electrical resistors which are heating elements. Lower authorities classified the resistors under Heading 8516.00. The assessees want classification under Heading 8548.00. The plea made in the appeal memorandum is that the heating elements used for industrial heaters, furnaces etc. would attract classification under Heading 8514. It is claimed that the manufacturers of similar items who come under different Collectorates are subjected to levy of excise duty on such heating elements under 8514.00.

3. We have carefully considered the submissions and have seen the concerned tariff entries.

4. Heading 8516 covers electric heating resistors, other than those of Heading 8545. Heading 8545 covers carbon electrodes, carbon brushes, lamp carbons, battery carbons used for electrical purposes. Where the goods do not merit coverage under 8545, the electric heating resistors would merit classification under 8516 by virtue of this specific nomenclature existing in the said tariff entry. Heading 8548 is residuary classification and cannot be preferred over a specific classification. There is a distinction in the classification of end products. Whereas the furnaces and ovens for industrial purposes are classified under 8514, those for domestic purposes are classified under 8516. However, the existence of the specific entry, namely, electric heat resistors in Heading 8516 would ensure their classification under this heading even if such resistors are meant for use in industrial purposes. On examination of the various submissions, we find that the impugned goods were correctly classified, the appeal has no merits and is dismissed.

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Equivalent 1998 (97) ELT 82 (Tribunal)