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TMI Blog2000 (2) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... (9) Valve Water Shutt Off The appellants had sought their classification under sub-heading 7419.99 of the Central Excise Tariff, as other articles of copper/brass, while the Collector of Central Excise (Appeals) had classified the same under sub-heading No. 8481.99 of the Central Excise Tariff, taking the goods in question as parts of tap, cock, valve etc. The appellants had filed classification list under letter dated 26-7-1991. Under communication dated 9-1-1992, printed technical literature along with the information regarding end-use was sought by the jurisdictional central excise officers. The classification list was not approved and the show cause notice dated 5-3-1992 was issued. The above products were used where air or liqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or steel. The Asstt. Collector of Central Excise who adjudicated the matter observed that the appellants had expressed their inability to clarify the end-use of the radiators whose parts they were reported to be manufacturing. Accordingly, he ruled out the classification of the goods in question under sub-heading No. 7322.00. As the goods were in the nature of parts of taps, cocks and valves and similar appliances, which were specifically described in Heading No. 84.81, the classification under sub-heading No. 8481.99 was approved. The Collector of Central Excise (Appeals), on appeal observed that for the goods in question Heading No. 84.81 was specific and that the Heading No. 74.19 being general, preference has to be given to the spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n list was not approved, and for proper classification, the assessee was asked to furnish the printed technical literature of the products in dispute. Theirs end-use was also called for. Under reply dated 19-2-1992, no technical literature of the said products was furnished. A show cause notice dated 5-3-1992 was issued and the matter was adjudicated after observing the principles of natural justice. Thus it is not a case of review of the classification list. Earlier classification lists were for different periods. Thus, the plea that it was a case of review of the classification lists, already approved, is not correct. In the order-in-original, the Asstt. Collector of Central Excise had mentioned that the classification as now settled is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Heading No. 73.22 of the Tariff. According to the HSN, they were classifiable under Heading No. 85.16 which covered space heating apparatus, electro-thermic appliances etc. 9. According to the HSN, the following are not regarded as parts of radiators - (a) Pipes and fittings to connect up central heating boilers and radiators (Headings 75.03 to 73.07) (b) Radiator stands (Heading 73.25 or 73.06) (c) Steam or hot water taps, cocks etc. (Heading 84.81) 10. It is thus clear that the steam or hot water taps, cocks etc. are not the parts of radiators. They were independently classifiable under Heading No. 84.81. The parts of such appliances were covered by sub-heading 8481.99 of the Central Excise Tariff. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
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