TMI Blog2008 (2) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant questioning correctness of the order in appeal dated 27.10.1999 passed by Commissioner, Customs and Central Excise (Appeals), Pune (in short 'Commissioner (Appeals)'). Background facts in a nutshell are as follows: The appellant, engaged in the manufacture of excisable goods, inter alia, filed classification list of their products mentioned at Sr. No.1(a) to (u) of the classification declaration with effect from 20.12.1996 claiming classification under Chapter Heading 8710 of the Schedule to the Central Excise Tariff Act, 1985 (in short the 'Tariff Act'). The goods in the classification list were described as parts of tanks and other armoured and motorized fighting vehicles under Chapter Sub-Heading 8710.00 of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectric circuits, these are parts of electrical equipments falling under chapter sub-heading 8536.90 and CBEC circular was, therefore, not relevant. Moreover, reliance was placed on the interpretative Rule 3(a) which provides that specific entry shall be preferred to the heading providing more general description. Accordingly, Assistant Commissioner classified the goods under chapter sub-heading 8536.90 and confirmed the demand. CEGAT dismissed the appeal filed by the appellant. 2. Learned counsel for the appellant submitted that the classification list for period in question was submitted on 9.4.1997 for the previous periods. Such classification lists were approved. The show-cause notice was issued by the Department proposing to lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parts under the said heading bodies of armoured vehicles and parts thereof, cover special road wheels for armoured cars, propulsion wheels for tanks, tracts etc. As per this requirement, the goods should not only be identifiable to be armoured vehicles, but it should so not have been excluded by Notes to Section XVII. The Chapter note 2(f) excludes electrical machinery and equipment falling under Chapter 85. Explanatory Notes to HSN relating to the parts and accessories excluded by Note 2 specify items with reference to specific Chapter Heading as per (7) (a), (k) which excludes photographs and other current collectors for electric traction vehicles, fuses, switches and other electric apparatus of Heading No.85.35 or 85.36. The items, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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