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TMI Blog2007 (3) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... rder No. 316/2007 - Dated:- 29-3-2007 - [Order per: P.G. Chacko, Member (J)]. - The appellants had imported goods declared as "PTC Thermistors" and classified under Heading 85.33 of the First Schedule to the Customs Tariff Act, and cleared the same on payment of duty as applicable to the said classification. Subsequently, show-cause notices were issued to them by the department proposing to cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassify the goods under SH 8516.90 as part of electric insecticide diffusers was opposed on the strength of Note 2(a) of Section XVI of the Customs Tariff Schedule. The authorities, however, overruled this objection and held the goods to be classifiable under SH 8516.90. 3. We find that, admittedly, the item was described in the manufacturer's catalogue as "Thermistor for insecticide electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticides are covered under Heading 85.16 only. Learned counsel relied on Section Note 2(a), whereas learned SDR relied on Section Note 2(b). We find that the lower authorities have correctly dealt with this dispute. The original authority held as under :- Classification under 8533.40 would have been relevant if what was imported was just a thermistor and nothing else. The imported goods as explai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of his submission that duty could not be demanded for any period prior to the date of re-classification of the goods under SH 8516.90. Learned SDR countered by relying on the Hon'ble Supreme Court's judgement in Commissioner of Central Excise, Hyderabad v. Kalpana Chemicals Ltd., 2006 (197) E.L.T. 319 (S.C.). We find that, in the case of Kalpana Chemicals (supra), a Bench of three judges of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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