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TMI Blog2003 (6) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... r : C.N.B. Nair, Member (T)]. - The issue raised in this appeal is the correct classification of electromagnet assembly under Central Excise Tariff. The impugned order passed by the Commissioner has confirmed its classification under tariff entry 85.05, treating the item as electromagnet, after overruling the appellant s contention that the item in question was an assembly of parts along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 447 (Tribunal) = 2002 (53) RLT 1009 (CEGAT-Del.)]. We have heard the learned SDR also. 3. This Tribunal s aforesaid order in the case of Pal Brothers Works related to the classification of the same product, namely, electromagnet assembly. The Tribunal ordered classification under Chapter 90 with the following observations :- 4. We have considered the submissions of both the sides. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned product is not electromagnet simplicitor but a combination of electromagnet and power factor. It has also not been disputed by the Revenue that the impugned product is a part of Electricity Meter. In fact, the Commissioner (Appeals) has given his specific finding that there is no doubt that the impugned goods are parts of electric supply meter. As per McGraw Hill Dictionary of Scientific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able under Heading 90.28 of the Tariff Note 2(a) to both Chapter 85 and Chapter 90 is not attracted as the impugned goods is not a goods included in any of the headings of these two Chapters. Accordingly, we set aside the impugned order and allow the appeal. 4. The issue of classification thus remains covered in favour of the assessee. Accordingly, the appeal is allowed after setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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