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1992 (11) TMI 174 - AT - Central Excise
Issues:
Classification of 'Flame Proof/Explosion Proof enclosures' under Chapter Heading 8536.90, 8543.00, or 8537.00. Detailed Analysis: The Appellate Tribunal CEGAT, New Delhi, heard two appeals concerning the classification of 'Flame Proof/Explosion Proof enclosures.' The Department appealed against the Orders-in-appeal passed by the Collectors in Bombay and Ahmedabad. The central question was whether these enclosures should be classified under Chapter Heading 8536.90 as per the Department or under Chapter Heading 8543.00 or alternatively under Heading 8537.00 as claimed by the party. In the first appeal, the Collector (Appeals) in Bombay classified the items under Heading 8543.00, while the Collector (Appeals) in Ahmedabad classified them under sub-heading 8536.90. The Department argued that the enclosures are assemblies of electrical fittings for controlling electricity and should be classified under sub-heading 8536.90. Conversely, the party contended that once assembled, the components lose their individual identity and function as a single unit, thus warranting classification under Heading 8543.00. During the hearing, the party emphasized that the enclosures are designed to withstand internal explosions of flammable gases or vapors, as per I.S.I. Specification IS: 2148-1981. These enclosures are used to house lamps in hazardous areas, ensuring safety. The Tribunal considered the technical aspects and concurred with the Collector (Appeals) in Bombay's view that the enclosures do not function primarily for switching or protecting electrical circuits. Consequently, they are not classifiable under Heading 85.36. Given the nature and function of the enclosures, the Tribunal determined that they are more appropriately classified under Heading 85.43, which pertains to electrical apparatus with unspecified individual functions. Therefore, the Tribunal held that the enclosures should be classified under Heading 85.43. As a result, both appeals were disposed of accordingly.
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