9911796707
TMI Blog2000 (11) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... classification under Heading 84.21 of the CETA. 2. The facts giving rise to this appeal may briefly be stated as under : 3. The appellants are engaged in the manufacture of air cleaner assembly/oil bath assembly and its parts. They initially due to some misunderstanding classified their product as parts of IC Engine falling under Heading 84.09 of the CETA. However, after knowing that their product was an independent product classifiable under Heading 84.21 of the CETA, they accordingly filed their classification list w.e.f. 28-2-1993 but the Assistant Collector did not accept the same on the ground that their product was part of IC Engine of the motor vehicles and as such was classifiable under Heading 84.09 and not 84.21 of the CETA, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VI appended to Chapter 84 of the CETA lays down the rules to be followed for determining the classification of the parts which are goods included in any of the Headings of Chapter 84 or 85. Clause (a) of this Note reads as under :- 2(a) Parts which are goods included in any of the headings of Chapter 84 or Chapter 85, (other than heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings. Apparently, the product in question which is an air cleaner assembly/oil bath assembly, is a purifying apparatus for liquid/gases, falls within the ambit of Heading 84.21 of the CETA. The Entry in this Heading also can be said to be aligned to the HSN Explanatory Notes. The perusal of HSN Notes on Heading 84.21 shows ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Heading 84.21 of the CETA. 8. The argument of the learned SDR that filtering or purifying apparatus mentioned in Heading 84.21 of the CETA relate to the water filtering on purifying machinery only cannot be accepted for want of any specific reference in that regard in this heading. The ratio of the law laid down in A.P. Industrial Components Ltd. v. CCE, 1993 (68) E.L.T. 357 referred by the learned SDR, is not attracted to the facts of the present case. In that case, the classification of the product involved was Acqua Guard water filter-cum-purifier and it was ruled that the same was classifiable under Heading 86.21 of the CETA having been made to make water safe and acceptable for drinking by human beings. But here the product in ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifying the product in question under Heading 84.09 that since it is solely or principally used with IC Engine by ignoring the rule of classification laid down in Note 2(a) of Section XVI of the CETA and the well settled principal of law regarding the classification of the product referred above, cannot be endorsed and must be held to be erroneous in law. Therefore, his impugned order confirming the order in original of the Assistant Collector cannot be sustained and deserves to be set aside. The product in question merits classification under Heading 84.21 of the CETA. 10. No doubt, initially the appellants themselves classified their product under Heading 84.09 of the CETA but they sought the fresh classification when they realised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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