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TMI Blog2008 (10) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T) and P.K. Das, Member (J) Shri H.K. Thakur, Jt. CDR, for the Appellant. None, for the Respondent. [Order per: P.K. Das, Member (J)]. - This appeal has been taken up for hearing in pursuance of the Order and Judgment dated 29-3-2007 of the Hon'ble Supreme Court in Civil Appeal No. 5644 of 2001 [2007 (212) E.L.T. 19 (S.C.)] in the matter of M/s. Unicon Connectors (P) Ltd. v. Commissioner of Central Excise, Mumbai-I Commissionerate , whereby the Hon'ble Court set aside the order of the Larger Bench of the Tribunal and remanded the matter to the Tribunal for a fresh decision in accordance with law. By Final Order dated 2nd May, 2001, the Tribunal allowed the appeal filed by the Revenue and held that "Connector fitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Larger Bench. The findings of the Tribunal by Order dated 2nd January, 2001 are as under:- "When the matter was heard on merits, after restoring the appeal, it was brought to our notice that Bombay Bench of the Tribunal, in a case involving identical goods, has held that the goods would be classifiable under Tariff Item 85.22 or 85.29. The learned DR submitted that the correct classification of the goods would be under Tariff Item 85.44. He also submitted that, in relation to similar goods, like wire and cables Tribunal has already decided that the correct classification would be under Tariff Item 85.44. From this, it would appear that there are conflicting decisions with regard to classification of connectors. We, therefore, feel tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36.90 and not under S.H. No. 8544.00 (ii) That such type of connector (which are being manufactured by the appellant ) are being classified under S.H. No.8536.90 in the jurisdiction of Bombay and three collectorates and even the imported PCB connectors are also classifiable under S.H. No.8536.90, in support of which the appellant had produced documentary evidence; and (iii)That the connectors attached or soldered with the wires are still known as connectors only and they cannot be termed as wires with connectors for the purpose of classification of the same under chapter sub-heading No. 8544.00." 6. Heard the learned Joint CDR on behalf of the Revenue and perused the records. None appeared on behalf of the assessee. 7. It is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors." 8. We find that the heading No. 85.44 covers the goods Insulated Wire, Cable and other insulated electric conductors whether or not fitted with connectors. The learned Joint CDR drew the attention of the Bench to HSN Notes to Heading No. 85.44, as under:- "Wire, Cable, etc. remain classified in this heading if cut to length or fitted with connectors (e.g. plugs, sockets, lugs, jacks, sleeves or terminals) at one or both ends. The heading also includes wire etc. of the types described above made up in sets (e.g. multiple cables for connecting motor vehicles sparking plugs to the distributor)." On plain re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priately classifiable under Heading No. 85.44 of the Tariff. It is also contended that the product has a general use and application similar to insulator wire and cables. The learned DR re lied upon the decision of the Tribunal in the case of Shakun Products v. CCE, Kanpur reported in 1997 (96) E.L.T. 184 (Tribunal). 10. We do not find force in the submission of the ld. Joint C.D.R. Rule 1 of General Rules for the Interpretation of the First Schedule to Excise Tariff provides that the titles of Sections, Chapters and Sub-Chapters are provided for case of reference only; for legal purposes, classification shall be determined according to the terms of heading. If the wording of the heading is clear enough to under stand the issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongly relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Mumbai v. M/s. Rajkumar Engineers vide Order No. C-II/1339/99-WZB, dated 20-5-99 [1999 (111) E.L.T. 737 (T)].In the said case, Revenue proposed to classify PCB connectors with wires under heading No. 85.44 of Tariff, which was rejected by the Tribunal. We agree with the finding of the Tribunal in the case of M/s. Rajkumar Engineers (supra) that the description in Heading No. 85.44 speaks of insulated wire fitted with connectors, where wire is sold as such or with connectors. 13. We find that the Asstt. Commissioner of Central Excise classified the connectors without wire under sub-heading No. 8536.90 of the Tariff, which was accepted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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