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1996 (10) TMI 319 - AT - Central Excise
Issues: Classification of industrial clutches under Central Excise Tariff Act, 1985
Analysis: 1. The appeals were filed by M/s. Deekay Industries and M/s. Deekay Clutch (P) Ltd. regarding the classification of their products as parts and accessories under Heading No. 84.66 of the Central Excise Tariff Act, 1985, while the Revenue classified them under Heading No. 84.83. The Assistant Collector and the Collector of Central Excise, Bombay upheld the classification under Heading No. 84.83 based on Section Note 2 of Section 16 of the Tariff. 2. During the hearing, the Revenue argued that as the description under Heading No. 84.83 is "clutches," all types of clutches should be covered by this entry. They also mentioned that parts of clutches should be classified under this heading as per the relevant Section Note. 3. The Tribunal carefully considered the matter and noted that the goods in question included industrial clutches assembly, clutch plates, and components thereof. Heading No. 84.83 specifically covers clutches and shaft couplings, including universal joints. The relevant Section Note 2 of Section XVI provides guidelines for classifying parts of machines. 4. It was observed that the appellants admitted that the goods produced were different types of clutches for various customers, making them correctly classifiable under Heading No. 84.83 as "clutches." The parts of clutches were also deemed appropriately classifiable under the same heading. 5. The argument that the clutches were tailor-made for specific machines of customers was dismissed, as long as they fell within the scope of Heading No. 84.83. Since there was no dispute that the goods were clutches and clutch parts, the Tribunal affirmed the lower authorities' classification and concluded that both appeals lacked merit. 6. Considering all relevant facts, the Tribunal rejected both appeals based on the correct classification of the industrial clutches and their parts under Heading No. 84.83 of the Central Excise Tariff Act, 1985.
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