9911796707
TMI Blog1999 (5) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : V.K. Ashtana, Member (T) ]. This is an appeal against Order-in-Appeal No. 424/90 (M), dated 20-12-1990 passed by Collector (Appeals), wherein, he has upheld the Order-in-Original classifying the appellant s generator (alternator) viz., Beacon EBK-1000 under heading 85.11 2. Heard S/Shri T. Ramesh and Muthu Venkataraman, learned Advocates for the appellants and Shri S. Kannan, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eas, alternators for automobiles etc., are to the specification of IS 8925. Therefore, he submits their product would be classifiable under 8501 and not under 8511 which alternators are mentioned with other connected electrical equipments of automobiles. He submits that the matter has already been considered by the Hon ble Tribunal in the case of C.C.E. v. V.K. Enterprises reported in 1995 (75) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble under 8406, the generator itself would be classified under 8501 under Customs Tariff Act. Since the Customs Tariff Act and the Central Excise Tariff Act are both basically based on HSN, therefore, the position would also be applicable to classification under Central Excise Tariff. 6. Learned DR reiterates the Order-in-Appeal and submits that since 85.11 is a heading occurring subsequent to 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an internal combustion engine which is operated at a constant speed i.e. r.p.m., whereas, in an automobile the prime mover i.e. automobile engine normally operates at varying speeds and any alternator has to be designed to take its speed variation in view. In the case of C.C.E. v. V.K. Enterprises supra the Hon ble Tribunal has considered such a product of high voltage and has held that the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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