2000(11)LCX0079
IN THE CEGAT, WEST ZONAL BENCH, MUMBAI
S/Shri J.H. Joglekar, Member (T) and G.N. Srinivasan, Member (J)
KESHARBHAI ELECTRONICS PVT. LTD.
COMMISSIONER OF C. EX. & CUS., PUNE
Order No. 3313/2000-WZB/C-II, dated 16-11-2000 in Appeal No. E/1002-R/95-Mum.
Cases Quoted
Commissioner v. Gujarat Metal Processing — 1998(08)LCX0111 Eq 1999 (105) ELT 0149 (Tribunal) — Relied on [Para 2]
Commissioner v. North West Switch Gear Ltd. — 2001 (119) ELT 0646 (Tribunal)
— Relied on.................................................................................................................... [Para 2]
M.K. Electric (India) Ltd. v. Commissioner — 1999 (107) E.L.T 262 (Tribunal) — Relied on [Para 2]
H.V. Indl. Electronics Ltd. v. Commissioner — 2000(09)LCX0052 Eq 2001 (130) ELT 0576 (Tribunal) — Relied on [Para 2]
Advocated By : Shri K.R. Bulchandani, Advocate,, for the Appellants.
Smt. Reena Arya, SDR, for the Respondent.
[Order per : J.H. Joglekar, Member (T)]. - The limited dispute in this appeal is on the classification of “fan regulators”. The assessees claimed classification under sub-heading 8414.20. In the impugned order the Commissioner (Appeals) held the same to be classifiable under sub-heading 8414.99.
2. Shri K.R. Bulchandani, learned Counsel, fairly concedes that the following judgments are against the assessees inasmuch as they make for classification under sub-heading 8414.99,
(1) 2000(01)LCX0223 Eq 2000 (119) ELT 0646 (CCE v. North West Switch Gear Ltd.) (T)
(2) 1998(02)LCX0218 Eq 1999 (107) ELT 0262 (M.K. Electric (India) Ltd. v. CCE) (T)
(3) 1998(08)LCX0111 Eq 1999 (105) ELT 0149 (CCE v. Gujarat Metal Processing) (T)
(4) Order Nos. C-I/2992-94/WZB/2000, dated 4-9-2000 [2000(09)LCX0052 Eq 2001 (130) ELT 0576 (Tribunal)]
3. In all the orders the Tribunal has concentrated on section note 2(a)bb to Section XVI. It is his plea that the applicable section note is note 2(b) which would support the assessees’ contention.
4. We have considered this submission. The provisions of sub-note (a) are imperative. Where the parts are specifically included in a heading under chapter 84 they have necessarily to be included in their respective heading. The Heading 84.14 in its entirety reads as below :-
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| “84.14 | Air or vacuum pumps, air or other gas compressors and fans, ventilating or recycling hoods incorporating a fan, whether or not fitted with filters. | |
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| 8414.10 | Gas compressors of a kind used in a refrigerating and air conditioning appliances and machinery. | |
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| 8414.20 | Electric fans | |
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| 8414.80 | Other | |
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| Parts and accessories | |
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| 8414.91 | Of goods covered by sub-heading No. 8414.10 | |
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| 8414.99 | Other” | |
The perusal would clearly show that parts and accessories of gas compressors etc. would merit classification under sub-heading 8414.91 and parts of other machinery falling under 8414 including electric fans would fall under 8414.99.
5. The rules of interpretation of the tariff detail that classification shall be determined according to the terms of heading and also the section and chapter notes. Where therefore the classification is possible on perusal of the heading then there would be no need to go by the section note or chapter note for determination. On this observation we do find the law laid down by the preceding judgments applicable to the present case. Adopting the ratio thereof. We dismiss this appeal.