TMI Blog2007 (8) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 (Rupees twelve lakhs thirty-six thousand five hundred and fifty-six). The lower Appellate Authority has reduced the penalty to Rs. 1.00 lath (Rupees one lath). The appellants claimed classification of the impugned goods under Heading 87.08. The main arguments of the learned Advocate, Shri SN. Sinha Mahapatra appearing for the appellants are that the Excise Tariff must be interpreted differently from the Customs Tariff, the Excise Classification should be based on how the goods are known in commercial parlance as held by the Hon'ble Supreme Court in the case of G.S. Auto International Ltd. v. C.C. Excise, Chandigarh - 2003 (152) E.L.T. 3 (S.C.), and that Chapter 83 has only been elaborated in the Central Excise Tariff with effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rator. 3. Learned advocate for the appellants cites the decision in the case of Nattoji Industries v. Collector of Central Excise, Bombay -2000 (115) E.L.T. 362 (Tribunal) to support the claim of classification under Heading 79.07. On the other hand, learned S.D.R. cites the decision of Hon'ble Supreme Court in the case of Pefco Foundry Chemicals Ltd. v. Collector of Central Excise - 1992 (58) E.L.T. 565 (S.C.) to state that the impugned goods should be classified as a part of refrigerator under Heading 84.84 since only chrome plating remains to be done. The learned advocate has also cited the decision in the case of Commissioner of Central Excise, Mumbai-II v. Mukund Ltd. - 2004 (167) E.L.T. 177 (Tri. - Mumbai), in whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02 as an article of base metal. In this connection he cites the Explanatory Notes under Heading 83.02 which reads as follows :- "This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coach work, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles) The heading does not, however, extend to goods forming as essential part of the structure of the article, such as window frames or swivel devices for revolving chairs." He also states that the appellants are willing to pay differential duty if the goods are classified under Heading 83.02. 5. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Heading 83.02 under the Excise Tariff. The Explanatory Notes have been written by a Team of Experts keeping in view the terms of the Headings as well as the, general interpretative rules which are integral parts of the legal texts. Hence, there being no good reason to differ from the same, the classification of the impugned goods require to be done under Heading 83.02. We note that following the said Explanatory Note, the Tribunal in the case of Emmes Metals Pvt. Ltd. (cited supra) rejected the claim for classification of Door Handles as parts of refrigerators. In the instant case, following the said Note, we reject the claim of the appellants for classification of the impugned goods as parts of vehicles under Chapter 87 and uphold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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