1997(05)LCX0012

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri S.L. Peeran, Member (J) and Shiben K. Dhar, Member (T)

ELECTRONIC INDUSTRIES OF INDIA

Versus

COLLECTOR OF CUSTOMS, CALCUTTA

Final Order Nos. C/1561-62/97-B2, dated 30-5-1997 in Appeal Nos. C/3111-3112/90-B2

Advocated By : Shri Naveen Mullick, Advocate, for the Appellant.

Shri S.N. Ojha, JDR, for the Respondent.

[Order per : Shiben K. Dhar, Member (T)]. - Both these appeals involving common question of law and facts were heard together and are being disposed of through this common order.

2. The appellants imported Tape Deck Mechanism. These goods were assessed under CTH 8522.90. The appellants claimed proper classification of these goods to be 85.48. This claim was rejected by the authorities below.

3. Arguing for the appellants, ld. Advocate submits that Tape Deck Mechanism are general purpose parts and can be used in goods even of headings other than 8519 to 8521. In any case he submits that Central Board of Excise & Customs by virtue of powers under Section 37-B has since issued an Order No. 7/93 clarifying that these are to be assessed under 8548.00.

4. Ld. DR while reiterating departmental arguments submits that in view of order issued under Section 37B he has nothing to add and the department is bound by it.

5. Considered. Order No. 7/93, dated 20-10-1993 states that Tape Deck Mechanism are used in cassette tape recorder, radio cassette recorder (Two-in-one), telephone, answering machine, wireless receiving sets, etc. Keeping in view Note 2 of Section XVI of Customs Tariff Act, 1975, composition of the product and its interchangeable use, Board is of the view that the product in question is classifiable under sub-heading 8548.00.

6. In view of the specific order issued by Central Board of Excise & Customs under Section 37-B, revenue cannot go back on this stand in pleading that goods are classifiable under 85.22. In view of this, we set aside the impugned order and allow the appeals.

Equivalent 1997 (95) ELT 120 (Tribunal)

Equivalent 1997 (022) RLT 0663 (CEGAT)