9911796707
TMI Blog2002 (4) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 2. The material facts of the case are that M/s. ICS Systems Pvt. Limited have been manufacturing Split Flat display boards. They had not taken Central Excise registration and were not paying any central excise duty on the display boards manufactured and cleared by them. This came to notice when the Central Excise Officers visited their premises on 8-1-98. Shortly thereafter on 28-1-98, Central Excise registration under Chapter Heading No. 8431 was granted to them by the jurisdictional central excise authorities. Subsequently, show cause notice dated 17-7-98 was issued to the appellant proposing central excise duty on the display boards cleared by them prior to the issue of registration at the rate applicable to goods classifiable u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le prior to the date of their coming into force. 5. We take the assessee's appeal first for consideration. The main issue raised in this appeal is the correct classification of the display boards in question. The rival entries in the central excise schedule put forth by the assessee and Revenue are Heading 8531 (assessee) and 9405.90. (department). These headings are extracted below to facilitate the examination of the dispute. 6. The finding in the impugned order relating to classification as contained in para five of the impugned order is as under :- "5. I have gone through the records of the case very carefully. Regarding the appellants' plea that the goods manufactured by them are correctly classified under Chapter sub-head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the like" mentioned in Heading 9405 is not the appropriate heading for the goods in question. 8. The appellants have relied on the following extracts from the HSN note to Heading 8531 in support of their submission that the appropriate classification is under Heading 8531 "With the exception of signalling apparatus used on cycles or motor vehicles (Heading 85.12) and that for traffic control on roads, railways, etc. (Heading 85.30), this Heading covers all electrical apparatus used for signalling purposes, whether using sound for the transmission of the signal (bells, buzzers, hooters, etc.) or using visual indication (lamps, flaps, illuminated numbers, etc.), and whether operated by hand (e.g., door bells) or automatically (e.g. bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling apparatus". They are, therefore, not covered by this heading but are classified in their own appropriate Headings 83.10, 9405 etc". It is the appellant's contention that HSN note specifically states that Heading 8531 includes inter alia "indicator panels and the like". The note has clarified that these panels are used for indicating where a certain person or service is required, indicating whether a room is free or not. This includes "station indicating panels for showing the times and platforms of trains". During the hearing of the case, learned Counsel for the appellant submitted that the indicator panel covered under 8531 dealt with dynamic, and changing information and data while illuminated signs, illuminated name plates etc. deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these display boards only showed the position of trains and planes and therefore they can only be treated as sign boards meriting classification under Heading 9405. 13. Upon a perusal of the records of the case and upon consideration of the submissions made by both sides we are inclined to accept the appellant's contention that the goods are correctly classifiable under Heading 8531. This is clear from the HSN note to Heading 8531. The note specifically states that the heading includes indicator panel. Station indicating panels showing the times and platforms of trains have been specifically mentioned amongst the items included under indicator panels and the like. The note specifically excludes static signs and states that they are co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall make payment of the duty so worked out for the period covered by the impugned order. The appellant's prayer regarding method of computation of value remains accepted by the Commissioner (Appeals). And the Commissioner was right in ordering that the price realized should be treated as cum duty. We find that that order was in conformity with this Tribunal's order in the case of M/s. TVS Srichakra Ltd. and another [1999 (108) E.L.T. 361 (T)]. Therefore, no modification is called for in the impugned order on this score. We find no reason to interfere with the impugned order in respect of penalty also, inasmuch as this was a case involving proviso to Section 11A of the Central Excise Act in regard to recovery of duty non-levied and the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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