2003 (12) TMI 427

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..... ber (T)]. This is an appeal filed by the Revenue against the Order-in-Appeal No.1081/99-C.E., dated 15-10-1999 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The dispute in this appeal is of classification of sheet metal fabricated parts of machinery. The Assistant Commissioner has classified these parts under sub-heading 8538.00 whereas the respondents are claiming .....

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..... particular machine or where a separate heading is provided in that separate heading and therefore excludes the impugned goods from classification under sub-heading 8485.90. The impugned goods are manufactured as per specification of buyer and are specially manufactured for mounting the electric or electrical components as described in classification declaration. Hence, merit classification 8538.00 .....

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..... 85.35 or 85.36 for electric control or the distribution of electricity including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of Heading No. 85.17. The Department has totally failed to establish that the sheet metal enclosures and the other parts manufactured by them are for the purpose of the machinery or apparatus of the Heading 85.35, 85.36 or 85.3 .....

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