9911796707
TMI Blog1997 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ified their products as other articles of iron and steel, under sub-heading No. 7308.90 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the `Tariff ), while the Revenue had sought to classify the same under sub-heading No. 8483.00 of the Tariff on the ground that the said goods were specifically described in the Tariff under the said sub-heading No. 8483.00 of the Tariff. The Collector of Central Excise (Appeals), Madras upheld the claim of the respondents (appellants before him) for classification of both the products under sub-heading No. 7308.90 of the Tariff. 2. The respondents have filed written submissions and have prayed for decision on merits. In their written submissions, they have stated as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad no general application. They were manufactured as per the design, drawing and the specific requirements of the Indian Space Agency under pre-arranged contract. These items were suitable only as a part of specific equipment classifiable under Chapter 84 of the Tariff. They were not meant for general use. They were not parts of general use as defined in Note 2 to Section XV of base metal (which were excluded from the coverage of Section XVI of the Tariff, vide Note 1(g) of Section XVI). 5. The Collector (Appeals), Central Excise had classified the above products under sub-heading No. 7308.90 of the Tariff. Heading No. 73.08 of the Tariff is extracted below :- Heading No. Description of Goods 73.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Nos. 7308.10, 7308.20, 7308.30 and 7308.40. The nature of the goods under these headings/sub-headings could not cover such specific products as are the subject-matter of this appeal, and which are used for launching the space vehicle and for space application programme. 8. Keeping in view the nature of the products, their use and the relevant tariff entries, we consider that the view taken by the ld. Collector of Central Excise (Appeals), Madras was not correct. We set aside the impugned order-in-appeal insofar as the above products are concerned and restore the order passed by the Assistant Collector of Central Excise, Bangalore. 9. Thus, the appeal filed by the Revenue is allowed. Ordered accordingly. - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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