1999(12)LCX0217

IN THE CEGAT, COURT NO. II, NEW DELHI

Ms. Jyoti Balasundaram, Member (J) and Shri V.K. Agrawal, Member (T)

TONICA ELECTRONICS

Versus

COLLECTOR OF CENTRAL EXCISE, MEERUT

Final Order Nos. 1445-1446/99-B, dated 24-12-1999, in Appeal No. E/569/94-B & E/575/94-B

CASE CITED

Patel Plastics v. U.O.I. — 1991(09)LCX0030 Eq 1992 (059) ELT 0247 (Guj.) — Followed                                                         [Para 2]

Advocated By : Shri M.P. Devnath, Advocate, for the Appellant.

Shri V.M. Udhoji, JDR, for the Respondents.

[Order per : Jyoti Balasundaram, Member (J)].- The dispute in these appeals relates to classification of the following products:

1. Shield Patti

2. Pressure pads

3. Audio cassette loader machine

4. Self screw tapping machine

which are used in the manufacture of audio cassettes - according to the Revenue, items Nos. 1 and 2 above fall for classification under CET Sub-heading 8523.12 as audio cassettes components and Items at Sl. Nos. 3 and 4 above fall under CET Sub-heading 8543.00 as electrical machines and apparatus.

2. We have heard both sides and we find that in the case of the same assessees, the Tribunal has remanded the issue of classification of shield patti and pressure pads to the jurisdictional Assistant Collector for decision after taking into consideration CBEC Circulars dated 9-3-1994 and 29-7-1994 and the decision of the Hon’ble Gujarat High Court in the case of Patel Plastics v. Union of India reported in 1992 (059) ELT 247, vide Final Order No. E/1161-64/98-B1, dated 29-7-1998. We adopt the same course in this case also and remand the issue of classification of products at Sl. Nos. 1 and 2 above to the jurisdictional Assistant Collector in the same terms.

3. Regarding classification of products at Sl. Nos. 3 and 4 above, we are of the view that the authorities below have rightly classified them under CET Sub-heading 8543.00 as “electrical machines and apparatus having individual function, not specified or included in this Chapter”, since both the machines have electric motor as inbuilt mechanism and their function is exclusively to wind pancakes on hub and applying screws on audio cassettes pneumatically and that the plea of the assessees for classification under CET Heading 8479.00 as “machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter” is not acceptable, since both machines are in the nature of electrical machines more specifically covered under Chapter 85. We, therefore, uphold the impugned order on classification of items at Sl. Nos. 3 and 4.

4. In the result, the appeal is partly allowed by remand and partly rejected.

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Equivalent 2000 (118) ELT 743 (Tribunal)