2006 (7) TMI 394

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..... Bangalore, by which he has held that the item Blow-vac Portable Vacuum Cleaner is classifiable under sub-heading 8509.00 of Central Excise Tariff Act, 1985 as Electro mechanical Domestic appliance as against the claim of the assessee for classification under chapter sub-heading 8508.00 of CETA, 1985 as Electro-mechanical tools for working in the hand with self contained electric motor . The Commissioner (Appeals) rejected their plea by following his earlier Order-in-Appeal No. 46/2005 dated 23-2-2005 which is the subject matter in Appeal No. E/341/2005. The Order-in-Appeal No. 46/2005 dated 23-2-2005 set aside the Order-in-Original No. 50/04 dated 31-5-04, passed by the Assistant Commissioner of Central Excise, Bangalore, dropping the .....

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..... ustrial purpose and it is not used for domestic purpose. Therefore the Revenue s contention that the item is to be classified under chapter sub-heading 8509.00 cannot be accepted as it is not meant for Electro-mechanical domestic appliance with self contained electric motor . They prayed for classifying the item under chapter sub-heading 8508.00 as the description of the goods is Electro mechanical tools for working in the hand with self contained electric motor. They prayed for confirming the Order-in-Original No. 50/04 dated 31-5-2004 which clearly upheld their contention and dropped the show cause notice intending to classify the item under chapter sub-heading 8509.00. It is pointed out that the Assistant Commissioner in the said Orde .....

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..... has come to the conclusion that the item is Electro-mechanical domestic appliance without any evidence in supporting the Revenue s contention nor has examined the issue in the way in the Assistant Commissioner has done. Hence the Commissioner s (Appeals) orders in both the appeals are under challenge. 3. Heard both the sides in the matter. 4. After a due hearing of both the sides, we notice that the assessee is fortified in their view by the Technical Write-up which is extracted supra. The pamphlet which is produced along with the Paper Book also shows that the item has been manufactured for specific industrial use. The appellants are marketing the same for industrial use and not for domestic purpose. Therefore, the findings recorded .....

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