TMI Blog1997 (8) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ers and therefore, covered appropriately by sub-heading 8547.10 of the Customs Tariff. 2. We have heard Shri Ojha, learned DR and Shri Willingdon Christian learned Advocate and carefully considered their submissions. We find from the catalogue of SF 6 circuit breaker that insulating column forms part of the circuit breaker. The respondents do not dispute that the item in question is a part of circuit breaker. Therefore, the question that remains to be seen is whether an item which is an insulator but ready to fit article, and actually fitted to a circuit breaker will be covered by the description of insulating fittings for electrical machines, appliances or equipment under sub-heading 85.47. The HSN Explanatory Notes to Headings 85.46 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er set out that the insulating fittings of Heading 85.47 cover inter alia, bases and other parts of switches, circuit breakers etc. From the HSN Explanatory Notes what is clear is that insulating fittings which are parts of circuit breakers are covered by Heading 85.47. 3. In the present case, the item in question is a part of the circuit breaker. Although it is firstly an insulator, it has gone beyond the scope of being just a insulator which is covered by Heading 85.46 and it has become a insulating fitting for electrical machines, in this case, a insulating fitting for circuit breakers. It is a ready to fit article and is actually fitted to a circuit breaker. The argument of the learned Counsel that the item has all along been describe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sulators of any materials; insulating fittings for electrical equipment; (1) Not elsewhere specified 100% (2) x x x (3) x x x x (7) Insulators designed for use in an electrical transmission system of 400 volts or above 40%" and the Tribunal held that the item in question was covered by sub-clause (1) of this heading and not under sub-clause (7) thereof. The Tribunal was not considering the question as to whether the item falls for classification under the new Tariff sub-heading 8546 or 8547 and therefore, this judgment is not applicable on all fours to the facts of the present case. In view of the HSN Explanatory Notes which clearly stipulate that insulating fittings including parts of circuit breakers are covered by Heading 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
