1997(06)LCX0172

IN THE CEGAT, EASTERN BENCH, CALCUTTA

Shri J.H. Joglekar, Member (T) and Smt. Archana Wadhwa, Member (J)

ANGLO SWISS WATCH CO.

Versus

COMMISSIONER OF C. EX., CALCUTTA - I

Order No. A/737/CAL/97, dated 17-6-1997 in Appeal No. E/2720/87

Advocated By : Shri P.R. Biswas, Consultant, for the Appellant.

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

[Order per : J.H. Joglekar, Member (T)]. - The single issue for determination in this case is the classification of “Time Recording Clocks”. The assessees desired classification under Heading 91.05 Central Excise Tariff, 1985 whereas the department had classified the goods under Heading 91.06.

2. We have heard Shri P.R. Biswas, learned Consultant for the appellants and Shri S.N. Ghosh, learned JDR for the Revenue.

3. Shri Biswas attempted to draw support for his stand on the argument that whereas the department had earlier classified the goods under Tariff Item No. 33D as Office Machines, later on by virtue of pronouncements such as Calcutta-II Collectorate Trade Notice No. 138/86, dated 3-7-1986, these very goods were classified under Item No. 44 as clocks. We do not find any merit in his plea that because the goods were classified by the department in a certain manner in the old Tariff, his claim under Heading 91.05 merits consideration.

4. We have examined the coverage of both the Tariff entries and have also perused the sub-notes in the HSN. We have also perused the literature shown to us by Shri Biswas. The literature terms the impugned goods as “Time Recorder”. This very nomenclature occurs in the Tariff entry at Heading 91.06 CET as well as in the same sub-item in the HSN. The sub-note in the HSN describing Time-registers reads as follows :-

(1) Time-registers for recording the arrival and departure of employees in factories, workshops, etc. These consist of a case containing a clock, a date marker actuated by the clock movement, a hammer and an inking ribbon. The employee inserts his card in the machine and operates the hammer either mechanically or electrically, thus stamping the card with the exact date, hour and minute. The number of hours he has been present can then be calculated from the card. Mechanical eight-day clocks and electric clocks are most commonly used. They may be independent, connected to a master clock or themselves serve as master clocks. In the last case, they sometimes set off a striking mechanism or a siren (see the Explanatory Note to Heading 91.05)."

Shri Biswas fairly concedes that the Time Recorder in question operated in this manner.

5. We, therefore, find that the classification of the impugned goods under Heading 91.06 was correct. There being no other submission, the order of the Collector is upheld and appeal dismissed.

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Equivalent 1998 (102) ELT 458 (Tribunal)