1999 (11) TMI 216 - AT - Central Excise

Summary

Issues:
Classification of electrical contacts under Chapter Heading 85.38.

Analysis:
The appeal pertained to the classification of various electrical contacts manufactured by the respondents under Chapter Heading 85.38, which were approved by the Assistant Collector but later reviewed by the Collector. The Collector (A) determined that the products were parts of the items described under Heading 85.35 and thus should be classified under Heading 8538.00. The Revenue appealed this decision, arguing that the specific mention of goods in the Tariff should prevail over general headings. The JDR contended that the contacts should be classified under specific sub-headings based on voltage and usage. On the other hand, the Respondents' representative argued that the items were parts suitable for use solely with apparatus of Chapter 85 and provided literature to support their claim.

The Tribunal considered the submissions and examined the technical literature, invoices, and HSN Notes. It was observed that the goods in question were parts for switching or protecting electrical circuits and not complete apparatus. The literature indicated that the items were specific parts meant for electrical apparatus described in Chapter Heading 85.35 and 85.36. The Tribunal found that the HSN Notes regarding parts in general did not apply in this case as the parts were specifically designed for electrical circuits and connections. Therefore, the Tribunal upheld the Collector's decision, stating that the electrical contacts were rightly classified under Heading 8538.00. Consequently, the appeal filed by the Revenue was rejected.