9911796707
TMI Blog1996 (10) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excises Salt Act, 1944 (hereinafter referred to as the `Tariff ) and which the Department had classified as motor starters under Item No. 30B of the Tariff. The appellants had filed the classification list in which they had described the goods in question as low tension (LT) and high tension (HT) switch board items . The classification list was approved. Under show cause notice dated 7-1-1982 it was alleged that the assessee had furnished fraudulently incomplete information and had removed motor starters which should have been classified under Item No. 30B while paying Central Excise Duty under Item No. 68. The Deputy Collector of Central Excise, Bombay II, who adjudicated the matter discussed the goods in detail and came to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under Item No. 30B and not under a residuary Item 68. However, he mentioned that the Tribunal in this case had relied upon the Tribunal s decision in the case of Sahney Paris Rhone Ltd., Hyderabad v. Collector of Central Excise, Hyderabad - 1988 (33) E.L.T. 129 (Tribunal), which had been reversed by the Supreme Court as reported at 1995 (77) E.L.T. 13 (SC). He referred to the various documents on records and submitted that the goods were correctly classifiable under Item No. 68 of the Tariff and there was no justification for invoking the extended period of limitation. 4. In reply, Shri P.K. Jain, SDR, submitted that the Tariff Entry under Item No. 30B was wide enough to cover all types of the motor starters, even if they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The main function of the motor starter is to activate for operation the motor and once the motor starts functioning, then the power supply is withdrawn by the motor starters. The Deputy Collector of Central Excise who had adjudicated the matter had discussed in detail the functioning of the goods in question. He had distinguished the starters from the flame proof control panels and had given a decision that the goods in question were rightly classified as motor starters and will be classifiable under Item No. 30B of the tariff and will not go to the residuary entry under Item No. 68. He has also discussed that the additional functions which the motor starters can discharge will not take them out of the purview of the Tariff Entry 30B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Starter as per order. It is thus seen that the understanding of the assessees themselves was that the goods manufactured and cleared by them were starters. 7. The learned Advocate had argued that the goods in question were not motor starters and as held by the Supreme Court in the case of Sahney Paris Rhone Ltd., referred to above, Entry No. 30B of the Tariff will not cover any items which are more than the motor starter. 8. The Supreme Court in the said case had held that entry No. 30 will not cover any manufactured item which uses not only electric motor but something else to result into the manufactured item in question. It is not the appellants case that they were using motor starters in the manufacture of the goods which they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g else equally important which in conjunction with others would constitute self-starter motor (para 8). 10. Taking all the relevant considerations into account, we have no doubt that the goods in question were correctly classifiable under Item No. 30B of the Tariff. 11. Now coming to the issue of limitation, M/s Siemens had described their goods as LP and HT switch boards. This description was obviously wrong and any approval thereof had no validity and the approval was limited only to the goods described i.e. in this case LP HT switch boards and not to any other item manufactured and cleared. In the show cause notice, the circumstances under which the allegations were levelled against the noticee have been described in detail. It re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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