TMI Blog1998 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... r fuel is used as in the case of Motor Vehicles and Electricity Generating set. The classification of the product had been claimed by the party as part of motor vehicle and part of Generator under sub-headings 8714.00 and 8503.00 of the CET. The department had approved the twin classifications by the jurisdictional Assistant Commissioner under Rule 173B of the Central Excise Rules, 1944 and the party had been paying excise duty on the product under the two different sub-headings depending upon to whom the product is supplied i.e., the manufacturer of motor vehicles or manufacturers of Electricity Generating set. However, the department issued show cause notice seeking re-classification of the product under Heading 84.09 as part of Spark Ign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t produced any technical literature or certificate which they have relied upon before the lower appellate authority to support their claim that the item is motor vehicle part and not part of motor engine. The Collector (Appeals) has merely looked into the Chapter Heading 84.09 of HSN and considered the item to be part of internal cumbustion piston of engine falling under 84.07 or 84.08. However, there is no specific reference to Read Valve Assembly that the item in question can be treated as valve used as part of internal cumbustion piston engine. On consideration of the findings of the Collector (Appeals) we notice that the findings are too vague and not specific to the functions of the item Read Valve Assembly. The details and functions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if they consisted of the material or component which gives them their essential character in so far as this criterion is available. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration. 5. Rule 4 lays down that when the goods which cannot be classified in accordance with the above rules shall be classified under the appropriate headings to the goods to which they are most akin. Therefore, on consideration of the rules of interpretation of tariff, it is clear that the item can be classified under more than one heading as hitherto done by the department. The department has re-opened the case for re- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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