9911796707
TMI Blog2001 (3) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... te of excise duty claimed under Notification No. 160/86, dated 1-3-1986. A Show Cause Notice No. 745/92, dated 26-5-1992 was issued, proposing to deny the benefit of concessional rate of duty on the said goods on the ground that Notification No. 160/86, dated 1-3-1986 was not applicable to parts of Transformers. Similar Show Cause Notices Nos. 1622/92, dated 5-2-1993, 240/95, dated 5-2-1993, and 1012/93, dated 4-6-1993 were also issued. The Assistant Commissioner passed an Order-in-Original dated 2-2-1995 upholding the contention of the appellant that parts of Transformers will fall within the purview of the concessional rate of duty in terms of Notification No. 160/86, dated 1-3-1986. Being aggrieved by the above order the Department filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (Emphasis added) Sl. No. 4 - 85.07 Parts of electrical accumulators other than …………… Sl. No. 5 - 85.09 (a) Domestic Electrical appliances …… (f) Parts (Emphasis added) It may be observed that parts of electrical accumulators (Sl. No. 4) and parts of goods falling under heading 85.09 ( Sl. No. 5) and are specifically mentioned in the Notification for the concessional rate. Whereas parts of Transformers are not specifically mentioned in the exclusion clause. (c) Parts of Transformers are also classifiable under Chapter sub-heading 8504.00 as that for "Transformers" itself. Since only. 'Transformers' are not eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is specifically used in the manufacture of Transformers and therefore these are not spools which are of general nature classifiable under Chapter 3926.90. 2. We have heard both sides and submissions find :- (a) The perusals of the SCNs issued indicates very clearly that the dispute was regarding the eligibility of the parts of Transformers to the benefit of Notification in question and not regarding the classification of the parts as such. Therefore the Commissioner (Appeals) order has travelled beyond the original dispute, for which the appellants were not put to a notice. We find that this decision, of classification of parts, outside the purview of Chapter 85.04, without putting the appellants to a notice, therefore amounts t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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