TMI Blog1999 (11) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... e product under the Customs Tariff Act is concerned, it was classified under Heading 8504.90 as parts of Electrical Transformers. 3. Heard Shri G. Sampath, learned Advocate for appellants. He submits that a corresponding sub-heading is not available in the Central Excise Tariff. He submits that the classification even under the Central Excise Tariff would continue to remain under Heading 85.04 because these laminations are to be regarded solely for use as parts of the transformers which is to be manufactured by the appellants for use in C-DOT telephone exchange equipment. He submits that these transformers are not normal power transformers but are used on electrical circuit designed by C-DOT and deal with Micro voltage or very low voltage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the said section note would bar the applicability of the entire Section XVI to these goods. Since Chapter 85 falls under Section XVI , therefore on this ground, the classification claimed by the appellants under Chapter 85 would not be available. Instead, Chapter 83 would be the correct classification. He also submits that in view of exclusion mentioned above under Section Note 1(j) , there is no need to further proceed to Section Note (2) of this Section. 5. We have carefully considered these submissions and records of the case. We find that the issue requiring our consideration is whether laminations made to specific size and specifications imported would be leviable to additional duties of customs (CVD) under Heading 85.04 or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be applicable and this would not be in consonance with the Section Note 2(b). Therefore, the facts in law considered in the said final order stands distinguished. (3) We also considered the decision in the case of C.C.E. v. Mahendra Engg. Works (supra) cited by learned Advocate. In this case, the Tribunal had held that stampings and laminations used for ultimate manufacturer of power driven pumps would be classifiable under Chapter Heading 84.13 and therefore entitled to benefit of Notification No. 64/86-C.E., dated 10-2-1986. We cannot accept the submissions of learned Advocate that the same principle should be applied to the present case for the simple reason that in that case the laminations were held to be classifiable under Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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