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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 ..... issionerate, 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 with wire" is classifiable under sub-heading No. 8544.00 of the First Schedule to Central Excise Tariff Act, 1985 (in short "Tariff"). 2. In this case, "Connector with wire" was classified under sub-heading No. 8536.00 of the Tariff by the Commissioner (Appeals) and accepted by the Respondent (in short "assessee"). Revenue filed this appeal to classify under sub-heading No. 8544.00 of the Tariff. 3. The assessee was engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted 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 that the issue relating to classification of such connectors should go before a Larger Bench of the Tribunal for resolving apparent conflict. The matter is, therefore, referred to a Larger Bench of 3 Members." 4. By Final Order No. 254/2001-B dated 5-3-2001, the Larger Bench of the Tribunal as reported in 2001 (131) E.L.T. 604 (T-LB), held that the goods in question are classifiable under Heading No. 85.44 of Tariff and allowed the appeal filed by the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 revealed from the order of the Commissioner (Appeals) that the assessee was purchasing raw materials viz, duty paid wire of various sizes and plastic products to make moulded parts of PCB connectors. They were also purchasing different parts of metal sheets, wires of brass, phosphor, bronze and copper etc. for manufacture of parts of TV sets and other electronic apparatus known as "Connectors with Wire" and "Connectors without wire". There is no dispute on classificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctors (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 reading of Heading 85.44 and HSN Notes, we are of the view that Heading 85.44 refers to only those goods namely insulated wire, cable and other Insulated conductors irrespective of the fact it is fitted with connectors or not. The words "wire, cable, etc. remain classified in this heading if cut to length or fitted with connectors" in HSN Notes to Heading No. 85.44 make it clear that it would apply to wire, cable, etc. even it is fitted with connectors or not. We find that in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, there is no need to resort the end use for classification unless specifically mentioned in the Tariff. We find that Heading No. 85.44 of the Tariff is for the goods Insulated wire, cable and other insulated electric conductors. We agree with the finding of the Commissioner (Appeals) that connectors fitted with wire are still known as connectors and they can not treated as Insulated wire, cable etc. Therefore, connectors with wire cannot be classified under Heading No. 85.44 of the Tariff. 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted 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 parties. We have already stated that we accepted the findings of the Commissioner (Appeals) that connectors fitted with wire still remain as connectors and it cannot be equated with wire with connectors. Therefore, the Commissioner (Appeals) rightly classified the connectors with wire under Heading No. 8536.90 of the Tariff. 14. In view of the above discussion, we hold that the product in question connectors with wire manufactured by the assessee can not be classifiable under Heading No. 8544 as claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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