1999 (10) TMI 318

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..... sue involved in this appeal filed by M/s. Ador Thermal Engineering Ltd. is whether cable fittings for electrical machines made from duty paid wires and cables are classifiable under Heading 85.47 or 85.44 of the Schedule to the Central Excise Tariff Act and whether duty can be demanded for the past six months period. 2. When the matter was called no one was present on behalf of the appellants in .....

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..... as such unless these are cut to length and were fitted with the terminal ends. The Tribunal, applying the Note 6 to Section XVI, held that cables cut into length and fitted with the terminal ends will be classifiable under Heading 85.44 of Central Excise Tariff Act. Following the ratio of this decision, we hold that the product in question is classifiable under Heading 85.44 of Central Excise Tari .....

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..... on the basis of approved classification list is not a short levy. Differential duty cannot be recovered on the ground that it is a short levy. As in the present matter, the classification was approved under Heading 85.47, the demand for differential duty cannot be raised in view of the Hon ble Supreme Court decision, referred to above and accordingly, a demand of duties is set aside. 4. The ap .....

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