1996 (10) TMI 289 - AT - Central Excise

Summary

Issues: Classification of fluidomat fluid couplings under Central Excise Tariff Act,1985.

Analysis:
1. The appeal filed by M/s. fluidomat Ltd. pertains to the classification of their product, fluidomat fluid couplings, under the Central Excise Tariff Act,1985. The appellants sought classification under Heading No. 84.85, while the Department classified the goods under Heading 84.83 of the Tariff.

2. The product description provided by the appellants highlights that fluid couplings offer a wide range of models and are used for automation machines and material handling drives. The product operates on the Hydro Dynamic pump principle, consisting of an impeller and a turbine housed in a casing with radial vanes, connected to driving machines through suitable arrangements.

3. Heading No. 84.83 covers various items related to transmission shafts, gears, gearboxes, and other speed changers. The classification of goods under this heading is specific, and goods are classified under the residuary entry, Heading No. 84.85, only when not classifiable under any other heading.

4. The Customs Cooperation Council Nomenclature Explanatory Notes and the Harmonised System of Nomenclature include variable speed fluid couplings in the description of gear boxes and other speed changers, indicating that such products fall under Heading No. 84.83.

5. The Collector of Central Excise (Appeals) upheld the classification under Heading No. 84.83 based on technical literature and heading notes, specifically mentioning fluid couplings under this heading. The Collector's decision was deemed correct in law and factually sound.

6. The appellants suggested alternative classifications but did not provide detailed explanations for those choices. The issue of alternative classifications, including Heading No. 84.79, was not adequately addressed by the Collector of Central Excise (Appeals), leading to a lack of clarity on terminative classification.

7. Considering all relevant factors, the Tribunal concurred with the Collector of Central Excise (Appeals) and upheld the classification under Heading No. 84.83. Consequently, the appeal was rejected based on the classification principles outlined in the Central Excise Tariff Act,1985.