2000 (8) TMI 551 - AT - Central Excise

Summary

Issues: Classification under Central Excise Act of Grease Oil and Lubricating Pumps, and Air Receivers.

Grease Oil and Lubricating Pumps:
The judgment revolves around the classification dispute under the Central Excise Act concerning Grease Oil and Lubricating Pumps. The appellants argue for classification under 84.24, while the orders impugned classify them under 84.67. The appellant's representative, a Chartered Accountant, presents technical literature supporting the classification under 84.24. He argues that the nature of these pumps, requiring storage of lubricant and high pressure for greasing/oiling, makes them unsuitable for handheld use, as opposed to products generating their pressure. The Chartered Accountant also highlights the Revenue's attempt to retrospectively change the classification, invoking a case law precedent to argue time-barred demands. The judgment emphasizes aligning Chapter 84 with HSN and relies on explanatory notes to determine classification. The Tribunal concludes that the equipment's weight and design preclude handheld use, aligning with 84.24 criteria, and rules in favor of the appellants, allowing their appeals.

Air Receivers:
Regarding Air Receivers, the appellants opt not to pursue the issue further, having already paid the demanded duty. Consequently, no further orders are necessary on this matter.