9911796707
TMI Blog2006 (5) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... assification to heading 7616.90 and recover short-levy amount of over Rs. 3 lakhs. The appellant resisted the proposed change of classification by contending that the correct classification is as originally approved under heading does not appear to be correct. In adjudication, the Assistant Collector confirmed the changed classification and the demand. 3. This order was taken up in appeal before the Collector (Appeals). The assessee failed in that forum also. Thereupon, an appeal was filed before this Tribunal and the Tribunal allowed the appeal by holding that since the original payment of duty was in terms of an approved classification, there could be no short-levy to be recovered. In the passing of that order, the Tribunal was followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned SDR, in either case, the basic material from which bobbin is made is aluminium and fixing of plastic flange at either end of the aluminium tube is only for providing additional protection/conven- ience. It is the SDR s submission that the item is required to be classified depending upon the material or component which gives the item its essential character . The learned SDR would point out that the order of the lower authorities have been passed on the above principle which is laiddown in Rule 3(b) of Rules for Interpretation of Schedule of Tariff. According to the learned SDR, the orders are entirely in terms of the appropriate heading of the Tariff and Rule relevant to Interpretation of Tariff and are therefore, the order is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tic imparts the essential character. Bobbin is a spool/rod on which yarn is wrapped (rod in the present case). It is clear from para 3 of the appeal that yarn is wound on the aluminium rod (bobbin). Plastic flanges at either end of the bobbin are only attachments. 9. As already noted, bobbins are either plain aluminium or Flanged with plastic material. In either case, yarn is wound around the aluminium rod. Therefore, aluminium rod provides the essential character of holding yarn. In this view of the matter, both varieties of bobbins, merit classification as articles of aluminium under 7616.90 as ordered in the impugned order. 10. The Rules for Interpretation of the schedule of the Tariff supply the guidelines where different classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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