1999(11)LCX0141

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri S.S. Kang, Member, (J) and V.K. Agrawal, Member (T)

P.P. PRODUCTS

Versus

COLLECTOR OF CENTRAL EXCISE, ALLAHABAD

Final Order No. 1365/99-B, dated 30-11-1999 in Appeal No. E/2922/93-B

Advocated By :  None, for the Appellant.

Shri Ashok Kumar, JDR, for the Respondent.

[Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. P.P. Products is whether the benefit of Notification No. 110/88-C.E., dated 1-3-1988 is available in respect of Coat Hook (Pegs) and Cubical Supporter for rods (Rod Brackets) and whether Slide Fastener and article thereof (Aldrops) are classifiable under Heading 9607 or 8302 of the Schedule to the Central Excise Tariff Act.

2. The appellants under letter dated 28-9-1999 have requested to decide the appeal on merits. We, therefore, heard Shri Ashok Kumar, learned D.R. and perused the records.

3. After considering the submissions of learned D.R. and perusing the record we find that Notification No. 110/88-C.E. provides a concessional rate of duty of 20% in respect of all the goods of Heading 8302 other than Base Metal Mountings, Fittings and other similar articles suitable for steel furniture. The classification of Coat Hook and Cubical Supporters for Rods is not in dispute as the Notification No. 110/88 excludes these items from the purview of notification. The benefit of notification is not available to the appellants in respect of these products.

4. Regarding Slide Fastener and article thereof (Aldrops) the appellants have relied upon the ISI Specification No. 2681-1979 pertaining to Non-ferrous metal sliding door bolts (Aldrops) for use with Padlocks. It is clearly mentioned in the foreword to the specification that in this revision word Aldrops which is the most common name used in the entry have been introduced in the title. The appellants have thus contended that Slide Fasteners and parts thereof which are specifically mentioned in Heading 9607 have to be classified there, being specific heading. We find that the HSN explanatory note mentions that Heading 9607 covers Slide Fastener of any size and for any purpose (for clothing, footwear, travel goods, etc.); that most Slide Fasteners consist of two narrow strips of textile material, one edge of each strip being fitted with scoops which can be made to interlock by means of a Slider or runner. Learned D.R. has contended that as per Explanatory Notes under Heading 8302 all types of Fasteners are classified under Heading 8302 and as per Note 2 to Section XV of Central Excise Tariff these are parts of general use. Further, Note 1(d) to Chapter 96 of the Tariff provides that this chapter does not cover parts of general use as defined in Note 2 to Section XV of Base metal or similar goods of plastics. In view of this note the classification of Aldrops made by both the lower authorities under Heading 8302 is correct. Accordingly, we reject the appeal filed by the appellants.

Equivalent 2000 (118) ELT 63 (Tribunal)