9911796707
TMI Blog1997 (2) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... e products under sub-heading 8536.90. Heading 8536.90 covers "electrical apparatus for switching or protecting electrical circuits or in making connection to or in electrical circuits for example switches, plugs, sockets all kinds (including lamp holders); and starters for fluorescent tubes". Sub-heading 8536.10 covered overload protection or thermal relays, starting relays controls for refrigerating or air conditioning appliances and machinery, the rest of the electrical apparatus for switching or protecting electrical circuits or for making connections to or in electrical circuits (which were not classifiable under sub-heading 8536.10) were classifiable under sub-heading 8536.90. The Collector of Central Excise (Appeals) Calcutta had held as under :- "I have considered the facts of the case and the submissions made by the appellant. Classification of products under the new tariff has to be in accordance with the terms of the headings and any relative section or chapter notes. In this context reference to section note 2(f), of XVII becomes relevant. The said section covers vehicles, aircraft, vessels and associated transport equipment. The section note 2 clearly provides that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and accessories of the motor vehicles. There is no dispute that the switches in question were electric in nature. In the Tribunal decision relied upon by the appellants it had been observed that the various switches in question were electric in nature. Under the scheme of the new Central Excise Tariff in force from 28-2-1986 the classification had to be determined under the rules of interpretation and various sections/chapter notes. All parts and accessories of the motor vehicles are not classifiable under heading 87.08. The parts and accessories which are specifically included in any other heading/sub-heading had to be classified in their specific heading/sub-heading and not under Heading 87.08. For example the motor vehicle parts as tyres, tubes, bearings, gears etc. although motor vehicle parts are not classifiable under Heading 87.08 in view of the fact that they are specifically covered under specific headings/sub-headings. 7. Chapter 87 of the tariff is under Section XVII of the tariff. Section note 2 of Section XVII provides that the expression "parts and accessories" do not apply to other electrical machinery and equipment whether or not they are identifiable as for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 61 of the old Central Excise Tariff. The Tribunal observed that item 61 referred to electric light fittings and not to electric fittings. After considering that the switches in question were for motor vehicles it was held that the switches in question were classifiable under item 68 as goods not elsewhere specified and not as electric light fittings. We are concerned with the new Central Excise Tariff under which the goods had to be classified under the scheme of the tariff itself. While there is no dispute that the switches in question were for motor vehicles, as we have referred to above all parts of motor vehicles are not classifiable under heading 87.08. Only those parts which are not classifiable in any other specific tariff heading, will be classifiable under heading 87.08 read with various inclusion and exclusions as per various sections/chapter notes. 9. In the case of Subhash Photographics v. U.O.I. - 1992 (62) E.L.T. 270 (Bom.) the Bombay High Court had held that the section notes and chapter notes were part of the tariff and that the classification was to be determined in accordance with the terms of headings, section notes, chapter notes and rules of interpret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not an acyclic alcohol and their halogenated sulphonated, nitrated or nitrosated derivatives. It is more than a Diol and in particular it contains an ester chain provided by the adipic acid. The appellants, however, in the appeal, have submitted that the products under Heading 29.05 and listed thereunder are not necessarily derived from alcohol. They have contended that even if PTMAG contains an ester chain provided by the adipic acid, it does not cease to be a diol or glycol. However, as against this we have to go by the General Explanatory Note to the Tariff Note No. 1 is to the effect that where in Col. 3 of the Schedule the description of an article or a group of articles under a heading is preceded by "-" (dash) the said article or group of articles shall be taken to be sub-classification of the article or group of articles covered by the said heading. Under Heading 29.05 under the Heading `Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives', the description `Diols' is preceded by single "-". This shows that Diols, as mentioned in the Tariff Heading 29.05, should be an article covered by the description in the said heading. Therefore, if i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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