Classification on Solenoid Assembly under T.I. 68 of old Central Excise Tariff during the period prior to 28-2-1986 - Doubts regarding - Central Excise - 7/88

Classification on Solenoid Assembly under T.I. 68 of old Central Excise Tariff during the period prior to 28-2-1986 - Doubts regarding Circular No. 7/88 Dated 7-3-1988 [From F.No. 156/6/88-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification on Solenoid Assembly under T.I. 68 of old Central Excise Tariff during the period prior to 28-2-1986 - Doubts regarding. A doubt had been raised regarding the classification of Solenoid Assembly under the old Central Excise Tariff during the period prior to 28-2-1986. 2. The matter had been discussed at the South Zone Tariff-cum-General Conference of Collectors of Central Excises held on the 12th January, 1988 at Madras. The Conference was of the view that Solenoid Assembly is mainly a switch, classifiable under erstwhile T.I. 68 during the period prior to 28-2-1986. However, it was felt that the Board's Tariff Advice No. 52/79 under which the clarification was given should be further examined in the Board's Office. 3. The matter has been examined. It is seen that Solenoid Assembly was classified under T.I. 68 of the old Central Excise Tariff vide Board's Tariff Advice No. 52/79, dated 15-11-1979, as T.I. 34 was restructured in 1979 and as such restructured T.I. 34A covered only some specified motor vehicle parts. Solenoid Assembly was not specified as a motor vehicle part in the restructured T.I. 34A w.e.f. 1-3-1979. Therefore, Solenoid Assembly was correctly classified under T.I. 68 of the old Central Excise Tariff in such circumstances. Accordingly, this clarification would correctly hold good during the period prior to 28-2-1986 when the old Central Excise Tariff was in force. 4. In view of the above, the instructions contained in Board's TA No. 52/79, dated 16-11-1979 (F.No. 146/5/79-CX.4, dated 15-11-1979) are being reiterated. 5. All pending assessments may be finalised on the above basis. 6. The trade interests may also be suitably advised.