1997 (11) TMI 265 - AT - Central Excise

Summary

Issues involved: Classification of items described as water tanks and sanitarywares made of steel and aluminium under Tariff Heading 8607 u/s Rule 3(a) of Central Excise Tariff Act, 1985.

Water Tanks Classification (Issue 1): The revenue contested the classification of water tanks under Tariff Heading 8607.00, arguing they should be classified under sub-heading No. 8312.90 u/s Rule 3(a) of the Tariff Act. The JDR for the department asserted that water tanks, designed for fitment into carriages, are integral parts of coaches and should be assessed under Tariff Heading 8607. The Tribunal agreed, stating that the tanks, specifically designed for railways' coaches, are appropriately classified under Heading 8607 as they become part of the coach itself, essential for its functionality.

Sanitarywares Classification (Issue 2): The revenue also disputed the classification of sanitarywares of steel/aluminium under Tariff Heading 8607.00, proposing they should be classified under sub-heading No. 7308.80/7613.30. The JDR argued that these items, being articles of iron and steel, should fall under Tariff Heading 7308 and 7613. The Tribunal concurred, stating that the sanitarywares, designed for fitment into coaches, are integral parts of coach work and should be classified under Tariff Heading 8607, despite alternative headings for iron, steel, and aluminium items.

Tees, Bonds, Flange Tapers Classification (Issue 3): The appellants classified these items under sub-heading 7807.10, while the Assistant Collector classified them under sub-heading 7305. The appellants contended that as castings, they should not fall under 7305, which pertains to fittings for tubes and pipes. The Tribunal disagreed, stating that even if manufactured by casting process, items fitting tubes and pipes of iron or steel are classified under Tariff Heading 7305, not under 7307 for castings not elsewhere specified in the chapter.

Conclusion: The Tribunal upheld the lower appellate authority's order, dismissing the revenue's appeal and affirming the classification of water tanks and sanitarywares under Tariff Heading 8607, considering them integral parts of coach work essential for the coaches' functionality.