1998 (7) TMI 302 - AT - Central Excise

Summary

Issues: Classification of goods for duty under Notification No. 160/86.

The judgment involved the classification of "Pressed steel Radiators for Transformers" under sub-heading 84.04 for duty purposes and the eligibility for benefits under Notification No. 160/86. The jurisdictional Assistant Collector classified the product as parts of transformers but rejected the appellant's claim for benefits under the notification. The Collector (Appeals) upheld that the goods were parts of transformers, not transformers themselves, making them eligible for the notification's benefits. The appellant argued that a part suitable for use with a particular machine should be classified under the same heading as the main machine. The respondents supported the impugned order's logic, and no relevant case law was cited by either side.

The main issue for determination was whether the exclusion for transformers under the notification would also cover their parts, allowing them to benefit from concessional rates. The Tribunal referenced a similar case involving power-driven pumps, where it was observed that the government's intention was not to include parts of such pumps under the concessional rate of duty. Applying this reasoning, the Tribunal concluded that the government did not intend to exclude parts of radiators from the notification's coverage. Therefore, the order of the Collector was upheld, and the appeal from the Revenue was dismissed.