9911796707
TMI Blog1985 (7) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by them would be classifiable under Tariff Item 61 of the Central Excise Tariff and they should obtain licence accordingly. The respondents objected to the same. The Assistant Collector went into the matter and under order dated 19-9-1979 held as follows :- I hereby order that the Lamp Holders manufactured by M/s. Simco Industries, Bhavnagar are classifiable under Tariff Item No. 61 and the jurisdictional Superintendent, Central Excise would complete rest of the formalities. The above order is restricted to the matter of classification of the product manufactured by M/s. Simco Industries, Bhavnagar and has no bearing on other issues, whatsoever, under the provisions Central Excise Rules. The respondents appealed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been validly initiated. 4. Section 36(2) as it then stood reads as follows : The Central Government may, of its own motion or otherwise, call for and examine the record of any proceedings in which any decision or order has been passed under Section 35 or Section 35A of this Act for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as it think fit; Provided that no decision or order shall be varied so as to prejudicially affect any person unless such person is given a reasonable opportunity of making a representation and, if he so desires of being heard in his defence ; Provided further that no proceedings shall be commenced under this sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings are concerned, they related to the question of classification only and were, therefore, covered by the second proviso and not the third proviso to Section 36(2). In view of these facts we over-ruled the preliminary objection raised by Shri Tiwari. 5. So far as the classification issue is concerned it may be noted that the same is covered by an earlier order of this Tribunal in the case of M/s. Bombay Switchgears v. Collector of Central Excise, Bombay-I (1984 E.C.R. 2366). It had been held therein that Lamp Holders are classifiable under Tariff Item 61 of the Central Excise Tariff. Apart from this Shri Sachar further pointed out that this question of classification of Lamp Holders had come up for consideration before the Punja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh the judgment of this Tribunal as well as the judgment of the Punjab and Haryana High Court on the question of classification and he invited us to hold that the subject goods would not fall under Tariff Item 61 since (1) they would not be switches, plugs and sockets, all kinds and (2) the tariff entry related to these switches, plugs and sockets, all kinds only and not to other electrical lighting fittings. 7. It was stated by Shri Sachar as well as Shri Tiwari that excepting the judgment of the Punjab and Haryana High Court (which does not appear to have been cited before the Bench which heard and disposed of the earlier matter) they were not aware of any other judgment of any High Court on the question of classification of Lamp H ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
