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2019 (11) TMI 118 - AT - Central ExciseClassification of goods - Rubber buffer spring Freight Stock - Rubber recoil spring - Rubber draft gear pads - Elastomeric pads - Side bearer pads - Meter gauge pads - whether classifiable under chapter 40 sub-heading No.4016.19 of schedule to Central Excise Tariff Act, 1985? HELD THAT:- The learned Original Authority has held classification of all the 28 items manufactured by appellant to be under chapter heading No.4016 on the strength of the said Final Order in ARYAN EXPORTERS PRIVATE LTD. VERSUS COLLECTOR OF C. EX., ALLAHABAD [1999 (8) TMI 197 - CEGAT, NEW DELHI]. During the relevant period of the present demand only 2 items out of them such as Rubber Buffer Spring For Freight Stock and Side Buffer Recoils Spring were manufactured by the appellant. We, therefore, hold that since the issue has attained finality Rubber Buffer Spring For Freight Stock and Side Buffer Recoils Spring shall be assessed in accordance with the rate of duty prevailing during the relevant time by classifying the said 2 items under chapter heading No.4016. We hold that remaining 26 types of items which were not manufactured till 1992 cannot be considered to be those on which this Tribunal had passed said order dated 10.08.1999. Since said 26 types of goods were not subject matter of dispute, we are free to decide classification of remaining 26 types of items as list above. In so far as the classification of said 26 items manufactured by appellant are concerned since all of them are supplied to Railway the description under heading No. 8607 is more appropriate for them as compared to description under chapter heading No.4016. Further, as per Rule 3(a) and 3(c) of Rules for Interpretation the classification under heading No.8607 is appropriate. Thus, appeal is rejected in respect of Rubber Buffer Spring For Freight Stock and Side Buffer Recoils Spring and Appeal is allowed in respect of rest 26 types of goods - appeal allowed in part.
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