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TMI Blog2000 (1) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Tariff. The Assistant Collector passed orders classifying the goods (except Tubular Busbars of Aluminium) under Sub-heading No. 7326.90 or Sub-heading No. 7616.90, after issuing the appellants' Show Cause Notice and obtaining their reply. The impugned Order-in-Appeals confirmed the said orders of the Assistant Collector. The present appeals are against those Order-in-Appeals. 2. The submissions of the appellants are that the appellants had been manufacturing these goods for several years and their classification had earlier been approved under the Tariff Item 8548.00 and there was no justification for changing the classification. They have submitted that all these goods are tailor-made according to requirements and specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exigible to excise duty. The ld. Counsel, therefore, submitted that the case is required to be remanded to the original authority for a decision on the classification of each item. He has also drawn our attention to the decision of the Tribunal in the case of Sanden Vikas (I) Ltd. v. Collector of Customs, Madras [1998 (98) E.L.T. 696 (Tribunal)], wherein the Tribunal held that aluminium extruded tubes specially designed for air-conditioners in cars are part of condensers and are classifiable under sub-heading 8415.90 of Customs Tariff Act and not under sub-heading 7608.10, Heading 84.19 or under Heading 76.16. 4. Ld. SDR, Shri T. Prem Kumar has pointed out that these items are not parts of any machinery and are, therefore, liable to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sembly and Twin Grip Tie. These are all items used as accessories/fittings in electrical transmission lines. The submission of the appellant is that transmission lines are machinery or apparatus. Transmission lines basically consist of electricity conducting cable and tower for supporting and keeping the cables in position etc. These transmission cables cannot be called machinery or apparatus at all. That being the position of transmission lines, accessories and fittings used in the transmission lines would not qualify to be considered as electrical parts of machinery or apparatus. As against this, sub-headings 73.26-76.60 covers article of iron and steel and articles of aluminium. There is no dispute that the items in question are articles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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