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TMI Blog2000 (7) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-1992 they were asked to show cause as to why the said item should not be classified under Heading 8505.00. The said show cause notice was adjudicated by the Asstt. Commissioner who agreed with the respondents and held the correct classification to be under Heading 8479.00. The Revenue filed an appeal against the above order. The Commissioner (Appeals) agreed with the view of the respondents. Hence the present appeal. 2. We have heard Shri R.K. Roy, ld. JDR, for the Revenue and Shri N. Samaddar, Financial Controller, for the respondents. 3. To appreciate the reasons adopted by the Asstt. Commissioner deciding the classification under Heading 8479.00, we think it fit to reproduce his findings :- The chapter sub-heading 85.05 relates t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e conversion kit should be classified under chapter sub-heading No. 8483.00, attracting central excise duty @ 20% adv.. The matter has been discussed with the representative of the assessee during personal hearing and they have agreed that this should be classified prospectively under Heading 8483.00 and have agreed to pay duty @ 20% adv. on the said product from now onwards. Accordingly, the product is classified under chapter heading 8483.00. In respect of coil/feeder coil it is noticed that in the earlier classification list the product has been classified under chapter sub-heading 8505.00 and the assessee are paying duty @ 20% adv. on the said product under chapter heading 8505.00 under protest. And the matter is under consideration o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and operation of the device it is abundantly clear that the same is a mechanical device, and being not elsewhere classified is rightly classified under Heading No. 84.79. This classification was also earlier made and also held in other collectorate. Further, in view of Note 2(b) of Section XVI of the Central Excise Tariff Act, 1985 Exciter unit/Magnetic unit is also rightly classified under Heading No. 84.79. Therefore I am not inclined to interfere into the order passed by the lower authority. 5. The Revenue in their memo of appeal have contended in their grounds that the Commissioner (Appeals) has decided the issue on the basis of the literature supplied on the assessee instead of consulting HSN explanatory notes. This is the sole ..... X X X X Extracts X X X X X X X X Extracts X X X X
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