9911796707
TMI Blog2007 (3) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 29-3-2007 - Ashok Bhan and Dalveer Bhandari, JJ. [Order]. - Assessee, the appellant herein, has filed this appeal under Section 35L of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') against Final Order No. 254/2001-B dated 2-5-2001 passed by the Customs, Excise Cold (Control) Appellate Tribunal, Western Block No. 2, R.K. Puram, New Delhi (for short 'the Tribunal) in E/Appeal No. 950/95-B whereby the Tribunal while allowing the revenue's appeal has held that the impugned products are classifiable 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s should not be approved under S.H. No. 8544.00. 6. The original authority vide its order dated 26th October, 1993 held that the items produced by the appellant is classifiable under S.H. No. 8544.00 instead of S.H. No. 8529.00 as claimed by the appellant. 7. Appellant, being aggrieved, filed appeal before the Collector (Appeals), who by its order dated 15th February, 1995 reversed the order-in-original and held that the items produced by the appellant were classifiable under S.H. No. 8536.90. Collector (Appeals) in its 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the Explanatory Notes to HSN according to which and as per Tribunal the items produced by the appellant would fall under S.H. 8544.00. 10. According to the learned counsel appearing for the appellant, manufacturing of connectors with wire is significantly different from the manufacturing of wires which may or may not be fitted with connectors. According to him the incidental inclusion of wires in their connection does not 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 sen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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