TMI Blog2016 (4) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... clear from the description of the heading only "electrical parts" can be classified under heading 8548. There is no assertion that the said juicer attachment contains any electrical parts and, therefore, heading 8548 does not appear to be a correct heading. Furthermore as seen from the Explanatory Notes to the HSN it does not leave any doubt that the said mixer would be classifiable under headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment under Section 4A of the Central Excise Act, 1944. The original adjudicating authority dropped the notices against the respondent Commissioner (Appeals) also dismissed the appeal filed by the Revenue. Aggrieved by the said order of the Commissioner (Appeals), the Revenue is in appeal before us. 2. Learned AR asserted that the correct classification of the attachment is 8548 and not 8509. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder:- 8509.00 : Electro-mechanical domestic appliances with self-contained electric motor 8548.00 : Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. It is clear from the description of the heading only electrical parts can be classified under heading 8548. There is no assertion that the said juicer attachment contains any electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a kind and number commonly used with the appliance. The weight of the extra interchangeable parts or detachable auxiliary devices is to be ignored in determining whether the appliance falls in the heading under the terms of paragraph (B) above. This explanation does not leave any doubt that the said mixer would be classifiable under heading 8509. 5. In view of the above, the Revenue' ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
