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1988 (7) TMI 175 - AT - Central Excise
Issues involved: Classification of electrical insulation tapes under Heading No. 85.46, sub-heading 8546.00 or Heading No. 39.19, sub-heading 3919.00 of the Central Excise Tariff Act, 1985.
Summary: The appeal challenged the order-in-appeal by the Collector of Central Excise (Appeals), New Delhi regarding the classification of electrical insulation tapes manufactured by the appellants. The dispute centered around whether the tapes should be classified under Heading No. 85.46 or Heading No. 39.19 of the Central Excise Tariff Act, 1985. The Assistant Collector classified the goods under Heading 39.19, sub-heading 3919.00 based on the explanatory notes to the "Harmonised Commodity Description and Coding System." The Collector of Central Excise (Appeals) upheld this classification, stating that the product's self-adhesive and electrical insulation properties did not alter its classification under Chapter 39 of the Schedule. The Tribunal noted that the Central Excise Tariff Act, 1985, is based on the "Harmonised Commodity Description and Coding System" and has statutory aids for interpretation. The Tribunal emphasized that reliance on explanatory notes should consider statutory provisions and case law. The Tribunal referred to previous tariff entries and Board's understanding to support the classification of electrical insulating tapes under the residual entry - item No. 68. Previous decisions also highlighted the importance of commercial understanding in classification. Considering the wording of the relevant headings and statutory notes, the Tribunal concluded that the electrical insulation tapes should be classified under Heading No. 85.46, sub-heading 8546.00 as electrical insulators. The Tribunal also considered affidavits provided by the appellants, emphasizing the specialized use and commercial understanding of the product. In conclusion, the Tribunal held that the electrical insulation tapes were correctly classifiable under Heading No. 85.46, sub-heading 8546.00, setting aside the lower authorities' orders and allowing the appeal.
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