1987 (4) TMI 322 - AT - Central Excise

Summary

Issues: Classification of products under Item 34A or TI 68

Analysis:
The case involved a dispute regarding the classification of brake assemblies manufactured by the appellants under Item 34A or TI 68. The show cause notice alleged that the pistons and plungers classified by the company under TI 68 should be classified under TI 34A as "Pistons." The Asstt. Collector held that the products fulfilled the conditions required for a "piston" and classified them under TI 34A. An appeal was made to the Collector who confirmed the classification but held that the extended period would not apply. The appellants argued that the products were parts of a brake assembly and not technically pistons. They cited dictionary definitions and previous decisions to support their contention.

The main point for consideration was whether the products manufactured by the appellants could be classified under TI 34A or TI 68. The term "piston" was not defined under the Act, so the technical connotation and understanding in the trade were crucial. The Chambers Dictionary, Readers Digest, Newnes Family Dictionary, and G.N. Garmonsway's definitions of "pistons" were cited. The Asstt. Collector required the products to satisfy three conditions to be considered as "pistons": cylindrical piece, reciprocating motion under fluid pressure, and apply or generate pressure.

The appellants argued that the products were not known as "pistons" in common trade parlance and were described as such in marketing materials for identification purposes. However, the technical definitions and functions of the products indicated they could be classified as "pistons" under TI 34A. The description of the operation of the brake valves supported the classification as pistons. The Tribunal upheld the classification under TI 34A, dismissing the appeal and rejecting the argument that the term "piston" only applied to IC engines.

In conclusion, the Tribunal ruled in favor of classifying the products as "pistons" under TI 34A based on technical definitions, functions, and market understanding, dismissing the appeal challenging the classification.