9911796707
TMI Blog1999 (1) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... y opinion the classification of the impugned goods under sub-heading 8535.00/8536.90 is not maintainable. Further the Collector (Appeals) held that When there cannot be serious dispute that the impugned goods are electrical contacts, these will be excluded from Chapter 71 and then may fall under Chapter 85, more appropriately under sub-heading 8538.00, a point not decided by the Asstt. Collector. In view of the above, I set aside the impugned order and direct the Asstt. Collector to re-examine the whole issue and classify the goods vide classification List 2/88-89 as per law within 45 days. Being aggrieved by this order, the appellants have filed the captioned two appeals. 2. These two appeals were heard together and are being disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contended that the Collector (Appeals) on the issue of show cause notice and giving personal hearing held that these legal requirements were not complied with to reclassify the product under sub-heading 8535/36 as against the classification of the goods under chapter 71. 5. It was contended by the appellants that it was not in the jurisdiction of the Collector (Appeals) to impose personal view on facts which were not the matters in appeal; that Rule 2 of the Interpretive Rule, 1995 requires that classification shall be determined according to the terms of the heading and any of relative section or chapter note; that insofar as chapter 85 is concerned, the Collector was required to first determine whether chapter Note 2 of Chapter 71 spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts but are not covered by Section XVI of CETA, 1985. He cited and relied upon the decision of this Tribunal in the case of M.C.B. (India) Pvt. Ltd. v. CC [1989 (42) E.L.T. 449] wherein the issue was whether tungsten tips which are used in various electrical apparatus or ignition equipment of internal combustion engine and the Tribunal held that Heading 8508 deals with electrical starting and ignition equipments for internal combustion engines. Whereas Heading 81.01/04 specifically deals with tungsten, molybdenum, tantalum and other base metal and cermets, wrought or unwrought and articles thereof mentioned under sub-item of this heading. It was held that the goods namely tungsten tips are correctly classifiable under Chapter 81 as articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for making connections to or in electrical circuits for voltage exceeding 1000 volts then it will be classifiable under sub-heading 8536 if used for voltage not exceeding 1000 volts it will be classifiable under 8536.90 depending on type of its use. He submitted that HSN notes at 1390 on apparatus for making connections to or in electrical circuits, contacts are mentioned specifically under 85.36. He submitted that the item described by the appellants is precious metal. Thus the coverage under 8536 is more specific than Heading 7101 wherein there is general description as articles of silver against sub-heading 7101.70. He submitted that Rules of Interpretation of tariff clearly indicate that more specific heading is to be preferred than t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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