TMI Blog1999 (5) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... However, by their letter dated 5-5-1999, appellants have requested this Tribunal to decide the matter on merits in their absence. 3. Basically the issue involves the classification of Electric Transformers which are manufactured by the appellants, who are also manufacturers of Electric Arc Furnace. While the appellants claimed that the said Transformer was made per special design for operation in conformity with the Electric Arc Furnace, should be classified under Heading 85.14 in view of Section Note 4 of Section XVI of the Central Excise Tariff Act; the Collector (Appeals) in the impugned order had held that what would apply would be Section Note 2(a) ibid. 4. Heard Shri M.P. Singh, ld. DR who submits that the appellants have cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration was whether certain items supplied along with the machine which was classifiable under Heading 84.28 and 84.29 would be classifiable under Heading 84.31 as parts thereof because that heading clearly covered such parts or not. It was held therein that Section Note 4 of Section XVI of the Tariff Act would not apply in this case and therefore the components/parts could not be classified along with the machinery but would be classified independently under Heading 84.31 because such independent and more specific heading was available. In this case, the Tribunal applied Section Note 2(b) to this effect. Ld. DR submitted that the principle contained in the said decision was that when components or parts thereof fell under a separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Transformers and since what was cleared from the factory was Electrical Transformers under a separate excise document, therefore, it would be classifiable under that heading. Even if we consider the appellant s arguments that the said Transformer was designed for the Electric Arc Furnace, then also it is our considered opinion, that in view of the clear guidelines contained in the page 1131 of H.S.N. notes noted above, the Transformer, even if specifically designed for Electric Furnace, would still be classified under Heading 84.05 in view of the Section Note 2(a). Since Section Note 2(a) is clearly attracted it would rule out use of Section Note 4. We also find that the principle enunciated in the decision of Buckau Wolf India Ltd. (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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