1996 (9) TMI 260 - AT - Central Excise

Summary

Issues: Classification of products (Static Ringers and Tone Generator, Printed Circuit Board) under Heading No. 9030.00 or Heading No. 8517.00.

In the appeal filed by M/s. Hekotronics (P) Ltd., Bombay, the issue revolved around the classification of products, namely Static Ringers and Tone Generator, and Printed Circuit Board, used in line telephony. The appellants had classified these goods under Heading No. 9030.00, covering instruments for measuring electrical quantities. However, the Revenue sought to classify them under Heading No. 8517.00, which pertains to electrical apparatus for line telephony or line telegraphy.

The appellants argued that their products were a single instrument and not a group of instruments, contending that a single instrument would not fall under the term 'apparatus.' The term 'apparatus' was analyzed based on dictionary definitions, emphasizing that an appliance is a device or equipment serving a specific purpose. The Collector of Central Excise (Appeals) had noted that the products were electrical instruments used in telecommunication, supporting the classification under Heading No. 8517.00 for electrical apparatus for line telephony.

After considering the submissions and definitions, the tribunal found no fault in the Collector of Central Excise (Appeals) decision. The tribunal upheld the classification under Heading No. 8517.00 for the products in question, rejecting the appeal by M/s. Hekotronics (P) Ltd., Bombay. The appeal was dismissed accordingly.