1999 (5) TMI 318 - AT - Central Excise

Summary

Issues: Classification of alternator under Customs Tariff Act and Central Excise Tariff Act

Analysis:
The appeal challenged an Order-in-Appeal upholding the classification of the appellant's generator (alternator) under heading 85.11. The appellant argued that alternators could be classified under both 85.01 and 85.11, but based on technical specifications and end-use, it should be under 85.01. They highlighted differences in design specifications between their alternator and those used in automobiles. The appellant cited precedents where alternators producing high voltage were classified under 85.01. The Departmental Representative (DR) contended that if an alternator could fall under both headings, the later one should prevail. The Tribunal analyzed technical aspects, end-use, and design features of the alternator. They noted the high voltage output, current capacity, and the need for a constant speed prime mover, distinguishing it from automobile alternators. Relying on precedents, the Tribunal concluded that the alternator should be classified under 85.01, setting aside the Order-in-Appeal and allowing the appeal.

In conclusion, the Tribunal's decision was based on a detailed analysis of technical specifications, end-use, and design features of the alternator in question. By considering precedents and applying the rationale from previous cases, the Tribunal classified the alternator under heading 85.01 instead of 85.11. The judgment emphasized the importance of examining the specific characteristics and intended use of the product to determine its correct classification under the Customs Tariff Act and Central Excise Tariff Act.