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TMI Blog2006 (12) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... breakers, which they classified under sub-heading 8535.00 of the Central Excise Tariff Act, 1985. Show cause notice was issued to the appellant for re-classification of the said products under chapter heading 8537 cleared during Oct. 93 to August, 94. The appellants resisted to the show cause notice on the ground that the classification list as filed was duly approved by the excise authorities and there is no fresh evidence for re-classification. The adjudicating authority has accepted the contention of the appellant and set aside the proceedings initiated by the show cause notice. On an appeal by the department, the Commissioner (Appeals) has set aside the order-in-original on the ground that the final products will fall under Chapter sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , plugs, junction boxes), for a voltage exceeding 1000 volts. Heading No. 85.37 of the Tariff deals with boards panels (including numerical controls panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading no. 85.35 or 85.36 for electric control or the distribution of electricity, including those incorporating instruments of apparatus of Chapter 90, other than switching apparatus of heading no. 85.17. Keeping in view the process of manufacture, composition of circuit breakers, its end use and HSN Explanatory Notes etc, the Board is of the view that the circuit breakers as mentioned in the list enclosed are classifiable under Chapter 85.37 of the Tariff." 6. We find that the above reproduced or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been classifying such circuit breakers under Headings 9535 and 8537 of the Tariff. In order to ensure uniformity in classification of this product, the Board examined the classification of circuit breakers and issued an order in exercise of the power conferred under Section 37B of the CE Act, 1944 for the purpose of ensuring uniformity in classification of the product and levy of duty, vide order No. 32/8/94-CX., issued from file No. 151/6/94-CX.4, dated 14-7-94. The list enclosed with the Board's order as noted above, covers circuit breakers manufactured by the appellants also. Since there was confusion in the minds of the trader as well as the Revenue, whether the product in question viz. circuit breakers would fall under Tariff Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 8535, if read with the HOS Explanatory Notes to Chapter Headings 85.35 and 85.37, as appellants clear their product "Vacuum Circuit Breakers" independently to their purchasers.
8. Reliance placed by the learned DR in the case of Crompton Greaves (supra) is not correct inasmuch as the said order of the Tribunal was in respect of classification of the panels and not of "vacuum circuit breakers".
9. Accordingly, we find that impugned order is liable to be set aside and respectfully following the majority order in the case of S & S Power Switchgear (supra), we set aside the impugned order and allow the appeal with consequential relief, if any.
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