9911796707
TMI Blog2001 (1) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... dictional Collector sought to review the classification and accordingly appeals were filed by the department before the Collector (Appeals). The Collector (Appeals) set aside the Assistant Collector s orders and held that the aforesaid products were correctly classifiable under chapter Heading 94.03. Hence the present appeals of the assessees, before us. 2. The products in question are racks, cabinets, card frames etc. The appellants claim that these products were specially designed in accordance with the Indian Standard Specifications for being used for housing electronic systems and that the said items were not suitable for any other purpose. They submit that the racks, cabinets etc. manufactured by them were solely used as parts of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical issue has gone in favour of the Revenue and further that no appeal has been filed against the said decision contained in Final Order Nos. 190-192/2000-B, dated 4-2-2000 [2000 (124) E.L.T. 536 (Tribunal)]. The decision of the Delhi Bench ruling out classification of the products under chapter Heading 85.38 was on the ground that the appellants had not adduced any evidence to show that the products were parts of the goods classifiable under chapter Headings 85.35, 85.36 or 85.37. Learned counsel, in this connection, prays for time so that the appellants will be able to adduce evidence to show that the cabinets and racks manufactured by them during the relevant period were parts of the goods falling under the aforementioned chapter Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant time. They were manufacturing only racks and cabinets and clearing the same to other manufacturers who manufactured the electrical apparatus classifiable under the aforesaid tariff Headings. In order that the racks and cabinets have to be classified under chapter Heading 85.38, which covers parts suitable for use solely or principally with the apparatus of the Headings 85.35, 85.36 or 85.37, it is indispensable that the assessees should show that the apparatus, for housing which the racks and cabinets were designed and manufactured, were classifiable under chapter Headings 85.35, 85.36 or 85.37. This was not done by the appellants in this case and this was, precisely, not done by them in the case before the Delhi Bench, as we underst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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