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2004 (6) TMI 455 - AT - Central Excise
Issues involved: Classification of products (water flow controller, flanges, and manifold) under the Central Excise Tariff Act.
Analysis: 1. The appeal concerns the classification of products, including a water flow controller, flanges, and manifold, filed by M/s. Graduate Agro & Mechanical Engineers. The appellants argue for classification under Heading 84.17 of the Tariff Act as parts of a blast furnace, emphasizing the specific function and use of the items. On the contrary, the Revenue classifies the products differently, leading to a dispute. 2. The appellants assert that the impugned goods should be classified under Heading 84.17, considering their role as parts of a blast furnace. However, the Commissioner (Appeals) determines that the water flow drum falls under Heading 84.81, which covers taps, valves, and similar devices regulating fluid flow. Referring to the Explanatory Notes of HSN, the water flow controller is deemed appropriately classifiable under Heading 84.81 due to its specific function, as detailed in the notes. 3. In the case of manifold and flanges, the Revenue classifies them under Heading 73.07, while the appellants claim classification under Heading 84.17. According to Section Note 1(g) to Section XVI, parts of general use of base metal, like manifold flanges, are not covered under Chapters 84 and 85 of the Tariff. As per the definition of "parts of general use," these items fall under Heading 73.07, leading to their classification under this heading, as specified in the legal provisions. 4. The Tribunal rejects the appeal, upholding the classification of manifold and flanges under Heading 73.07 based on the provisions of Section Note 1(g) to Section XVI, which categorizes such items as parts of general use. The judgment emphasizes the importance of specific functions and definitions outlined in the Tariff Act and Explanatory Notes to ensure accurate classification of goods, resolving the dispute over the classification of the mentioned products.
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