2007 (7) TMI 147 - AT - Central Excise

Classification of Hydraulic House Assembly On basis of decision of appellant s own case and test report of National Test House, impugned goods are classifiable under Chapter 84 Classification under Heading 4009.92 upheld by Comm.(A) is not sustainable and the same is set aside

Summary

Issues: Classification of Hydraulic Hose Assembly under different headings

Classification under Heading 84.31:
The Appellants manufacture Hydraulic Hose Assembly, which includes hose pipes, cut to desired length, with sockets, nuts, and plastic parts fixed on both ends. They sought classification under Heading 84.31. The Advocate for the Appellants referred to previous Tribunal orders and a refund claim decision in their favor. Despite this, the Lower Authorities classified the product under Heading 4009.92. The Tribunal found the Lower Appellate Authority's decision to be unsustainable as it did not consider the previous decisions. Relying on earlier Tribunal decisions, the Tribunal held that the goods are classifiable under Heading 84.31, ultimately allowing the appeal.

Detailed Analysis:
The Appellants' product, the Hydraulic Hose Assembly, involves the assembly of various components and is used in dumpers, falling under Headings 84.25 to 84.30. They sought classification under Heading 84.31. The Advocate for the Appellants highlighted previous Tribunal orders, including one in their own case, where the goods were classified under Heading 84.31. Additionally, a refund claim decision favored the Appellants, further supporting the classification under Heading 84.31. Despite these precedents, the Lower Authorities classified the product under a different heading, 4009.92, without considering the relevant decisions. The Tribunal criticized the Lower Appellate Authority for blindly confirming the original order without proper consideration. The Tribunal, following the precedent set by earlier decisions, ruled in favor of the Appellants, holding that the goods are rightly classified under Heading 84.31. The Tribunal set aside the lower decision and allowed the appeal, emphasizing the importance of considering prior judgments in classification matters.