9911796707
TMI Blog1993 (9) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ids should not be classified under the sub-heading 85.48. Thereafter in his order dated 25-1-1991, the Assistant Collector held that the item Solenoid was classifiable under the sub-heading 85.05 and he also confirmed the demand for differential duty in respect of the clearances effected during the period between 1-3-1986 to 31-3-1990 on the grounds that their classification list having been approved provisionally, the assessments during the relevant period had to be deemed as provisional. Being aggrieved by the order passed by the Assistant Collector, the appellants preferred an appeal to the Collector (Appeals) who by the impugned order dated 27-5-1991 confirmed the order passed by the Assistant Collector. 2. On behalf of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in this case is the classification of solenoid manufactured by the appellants. 5. It is seen that the appellants case is that solenoid is only a coil of wire wound on a hollow core or bobbin and it is distinct from Electro-magnet in which a soft iron core is magnetised by a current passing through a coil wound around it. According to the appellants, solenoids being electrical parts of machinery or apparatus, would be classifiable under sub-heading 85.48. In order to appreciate the rival contentions we refer to the sub-headings 85.05 and 85.48 which are reproduced below: Heading No. Sub-heading No. Description of goods 85.05 8505.00 Electro-magnets; permanent magnets and articles intended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rical coil, it follows that they are distinct from electro-magnets which invariably incorporate a soft iron core. A Solenoid can also not be deemed as an article intended to become a permanent magnet. For these reasons in our view classification of Solenoid under sub-heading 85.05 has to be ruled out, 6. It has been contended on behalf of the appellants in terms of Rule 2 of Chapter XVI Solenoids will be classifiable under sub-heading 85.48 since they are not included in any of the headings of Chapter 84 or Chapter 85 and they are also not suitable for use as parts solely or principally with a particular kind of machine or with a number of machines of the same kind. In this regard Shri Lakshmikumaran has contended that Solenoid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... headings of Chapter 84 or Chapter 85. Thus before classifying the Solenoids manufactured by the appellants under sub-heading 85.45 their classification under any other heading of Chapter 84 or 85 has to be ruled out. For this purpose we refer to the following extracts from the note at pages 4 and 5 of the case records, in which appellants have given the nature and uses of the Solenoids manufactured by them :- Solenoids supplied by Automac are purely a coil assembled with specially designed mechanical parts to perform specific functions when they are used with the product for which it is designed, which is usually a valve. It is an essential and integral part of the valve which cannot function without the Solenoids. On a plain read ..... X X X X Extracts X X X X X X X X Extracts X X X X
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