2007 (3) TMI 262

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..... lassifiable under S.H. No. 8544.00 of the First Schedule to Central Excise Tariff Act, 1985 (for short 'the Tariff Act'). 2. The issue involved in this case is, as to whether connectors fitted with wire are classifiable under S.H. No. 8544.00 as held by the Tribunal or under S.H. No. 8536.90 as connectors as held by the Commissioner (Appeals) or under S.H. No. 8529.00 as claimed by the appellant. 3. Appellant is engaged in the manufacture of connectors, comprising of outer plastic moulded housing of special grades engineering plastics, Brass, Phosphor, Bronze, Berellium Copper terminals and pins plated with Tin, Silver, Gold or selective plating etc. The aforesaid connectors are male connectors and female connectors. Appellant's claim tha .....

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..... order apart from interpreting the entry S.H. 8544.00 relied upon three circumstances to hold that the items produced by the appellant would fall under S.H. No. 8536.90. Those three circumstances are : (i)         "that on 22nd January, 1993, Indian Institute of Technology, Powai, Bombay, to whom the matter was referred by the Assistant Collector of Central Excise, seeking its opinion as to whether the items produced by the appellant would fall under S.H. No. 8544.00 or S.H. No. 8536.90, gave its opinion that 'this should be classified under S.H. No. 8536.90 and not under S.H. No. 8544.00'; (ii)        that such types of connectors (which are being manufactured by t .....

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..... t convert the manufacture of a connector into the manufacturing of wires. He further contends that the essential characteristic in this case is not the manufacture of wire, rather the manufacture of connectors. That the product remains the same in function despite the inclusion of the wire. As against this learned senior advocate appearing for the respondent strongly supported the order passed by the Tribunal. He relied upon the findings recorded by the Tribunal. 11. After hearing learned counsel for the parties and having gone through the order of the Tribunal, we find that the Tribunal has not dealt with the three circumstances, reproduced above, which have been taken into consideration by the Collector (Appeals) while accepting the appe .....

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