9911796707
TMI Blog2001 (10) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. We heard Shri V. Lakshmikumaran, learned Advocate for the Appellants, and Shri M.P. Singh, learned DR for the Revenue. We observe that the Commissioner (Appeals) has classified the impugned product under Heading 85.16 of the Central Excise Tariff relying upon the Appellate Tribunal s Final Order Nos. 616-620/2000-B, dated 25-4-2000 [2000 (123) E.L.T. 1024 (T)] in the case of the appellants only. The Tribunal has held in the said decision as under : 8. The two headings which are in dispute are as under :- 85.14 Industrial or laboratory electric (including induction or dielectric) furnaces and ovens; other industrial or laboratory induction of dielectric heating equipment 85.16 Electric instantaneous or storage water heaters and im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oothening irons cover irons of all kinds, whether for domestic use or for tailoring, dress makers, etc. in any case electric heating resistors appear in the heading after other electro-thermic appliances used for domestic purpose and certainly that phrase cannot be made applicable to electric heating resistors. 10. We find that Commissioner in Order-in-Appeal No. 380/96, dated 9-8-96 has dealt with the classification of the product as under :- However, even if we assume that appellants contention that the goods manufactured by them are nothing but heating elements, I find that the impugned goods would still be classifiable under Heading 8516. Heating elements are nothing but electric heating resistors. The word element is defined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sified in their respective heading. Finally according to Explanatory Note to Heading 8514 the said heading excludes electric heating resistors (Heading 8516 or 8545 as the case may be) . 3. The learned Advocate mentioned that appeal filed by M/s. Escorts Ltd. against the said decision has been admitted by the Hon ble Supreme Court under Civil Appeal No. D16126/2000. As there is no stay granted by the Hon ble Supreme Court, following the earlier decision passed by the Tribunal in the Appellants own matter, we hold that the impugned goods are classified under Heading 85.16 of the Central Excise Tariff. However, we agree with the learned Advocate that the penalty under Rule 173Q and Rule 9(2) of the Central Excise Rules is not warranted i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
