9911796707
TMI Blog1998 (4) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : J.H. Joglekar, Member (T)]. The applicants filed classification lists classifying welding machines and also welding transformers under Heading 85.15. After issue of show cause notice, the jurisdictional officer classified the welding transformer under Heading 8504. Under another show cause notice, the differential duty was demanded and was subsequently confirmed. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintain that all transformers irrespective of the function for which they are manufactured, would continue to fall under Heading 8504. 5. Shri Banerjee, ld. Advocate countered by stating that at best HSN can be of persuasive value and cannot be the basis for deciding the classification under Central Excise Tariff. He relied upon the Tribunal s judgment in the case of ELGI Polytex Ltd. v. Collect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanatory notes to HSN have high persuasive value. In the cited judgment, the Supreme Court has placed the HSN Explanatory notes at a level higher than the publication made by ISI. We have also seen the rules for interpretation of the Tariff as also the Section notes for classification of the parts. Rule 3A of the Rules specifies that the heading which provides the most specific description should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since no hardship has been pleaded before us, we direct the applicants to deposit the entire sum of duty confirmed in the lower proceedings but grant unconditional stay and waiver of the penalty imposed. The assessees are given a period of twelve weeks from the receipt of this order to make the deposit. Case to come up for reporting compliance on 24th July, 1998. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
