9911796707
TMI Blog1988 (11) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... r which they were originally assessed. The Assistant Collector held that fuse bodies are correctly assessable to duty under sub-item (1) of Item 85.18/27 and confirmed a part of the demand amounting to Rs. 8,858.51 paise. 2. The Collector of Customs (Appeals) rejected the appeal and upheld the Assistant Collector s order after considering the appellant s grounds in detail. Hence the present appeal. 3. We heard Shri S. Subramanian, Consultant for the appellants, considered the written arguments filed by Shri Nair, the learned SDR and the counter arguments filed by Shri Subramanian on behalf of the appellants. 4. When the fuse bodies were imported they were classified under Heading 85.18/27(3) as components of electrical apparatus for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Heading 85.26 and is correctly classifiable under Heading 85.18/27(3). 6. They also submitted that their plea against applying the Tariff Advice No. 2/80 to the present consignment which was imported long before the tariff advice was not considered by the Appellate Authority. 7. Shri Nair on behalf of the Revenue opposed the arguments. He argued that the expression Electrical Apparatus for making and breaking electrical circuits for the protection of electrical circuits or for making connections to or in electrical circuits appearing in Heading 85.19 of the CCCN. Similarly, the expression insulating fittings for electrical equipment in the item (85.18/27) is reproduced from Heading 85.26 of the CCCN. 8. As the expression electri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N according to which there are two conditions to make a particular article classifiable under that heading. The two conditions are that the article is made wholly of insulating material and that it should be designed for insulating purposes even though at the same time it has other functions. The exception attached to the heading is that it does not cover fittings which even though made wholly of insulating material have not been specially constructed for insulating purposes. In the present instance there is no doubt that the fuse bodies are made wholly of insulating material, but there is no finding that they are constructed for insulating purposes. The submissions made by the appellants indicate that these are not so constructed. For this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
