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2004 (3) TMI 65 - SC - Central ExciseElectrodes - Graphite electrodes - Classification of goods - whether the blanks are classifiable under Tariff Item 67 or Tariff Item 68 - Held that:- preparation of graphite electrodes (in its final form) the product has to be baked at temperatures well above 2000ºC whereas the blanks are baked at much lower temperatures. It is submitted that the blanks cannot be equated to electrodes inasmuch as they do not conduct electricity. In our view the temperatures at which the products are baked and the fact that blanks do not conduct electricity is entirely irrelevant. What has to be considered is the wording of Tariff Item 67. If Tariff Item 67 had only covered graphite electrodes then it could have been argued that the blanks cannot be said to be graphite electrodes. However, Tariff Item 67 also contains the words "all sorts". It could not be shown to us that the final product, i.e., graphite electrodes had any varieties. Therefore, the words "all sorts" necessarily includes graphite electrodes in various stages of preparation. The authorities below have found on facts and this is supported by the literature produced by the Appellants that the blanks are also known as electrodes and that they contain the same properties as the final product - The blank could only be a semi-finished goods provided it is an electrode. Thus in respect of the sale transactions it would not be open to the appellants to claim that this is a completely independent product - Decided against assessee.
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