TMI Blog1984 (10) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... e nature of the goods :- "These versatile cylinders and rollers are made from laminated materials bonded with special thermo-setting synthetic resins into a hard, insoluble and infusible form. The cylinders or rollers are formed by winding the impregnated base on to a mandrel under pressure from heated rollers which melt the resin. The tube is then baked under program-controlled conditions to cure the resin, and afterwards stripped from the mandrel." 3. Brief facts of the case are that the appellants imported two consignments of the goods in February and March, 1977 from M/s Ferranti Limited, U.K. The goods were described in the supplier's invoices as "Synthetic Resin Bonded Paper Cylinders". The same description appeared in the Bill of Entry No. 157D dated 7-2-1977 relevant to Appeal No. 523/79-D. However, in the other Bill of Entry No. 504D (GS) dated 23-3-1977 relevant to Appeal No. 1004/ 79-D, the goods were described as "Unvarnished SRBP Softened and Bakelite Cylinder (Paper Cylinder)". The Custom House classified the goods in both the cases under Heading 48.01/21(1) CTA/17 CET. The appellants contended that the goods were made of paper bonded with synthetic resin an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment already made rejected the appeal. When the present two appeals came up for hearing before the Special Bench 'D', that Bench found that since the competing Tariff headings in the two appeals before the Special Bench 'D' were different than the ones confirmed in the earlier Tribunal Order passed by the Special Bench 'C', the situation that arose was that whether the Special Bench 'D' allowed the appeals or rejected them, in either way its decision would conflict with the earlier Order passed by the Special Bench 'C'. It was for this reason that the present larger Special Bench of five Members came to be constituted by the President on 21-6-1984 to re-hear and decide the present two appeals. 5. We have heard the two sides at length and have carefully considered their arguments and the records of the two cases. The Department's Representative maintained that heading 39.07 CTA/15A(2) CET was the correct classification as upheld in the earlier Tribunal Order. He stated that in one of the two subject Bills of Entry, the goods had been described as bakelite paper and it was well known that bakelite was a plastic material. We have seen the particular Purchase Order cited in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was their main constituent material and on that basis he upheld classification of the subject two consignments under heading 48.01/21(1). The onus to establish classification of goods under a particular Tariff heading is on the Department. The Department has not discharged the onus so far as the claim to assess the goods under heading 39.07 is concerned. It is not enough for the Department to rely on the earlier Tribunal Order because in that Order the Special Bench 'C' did not go into the merits of classification under beading 39.07, but, on the appellants' failure to establish that the goods were insulation fittings and not insulation material, declined to interfere with the classification as already made by the lower authorities. As we find no material on record to justify assessment under heading 39.07 CTA/15A(2) CET, we rule out this plea of the Department's Representative. 6. The above plea of the Department has to be ruled out for another reason also. It is settled law that the Tribunal has no jurisdiction to enhance the appellants' liability while disposing of an appeal filed by the appellants and when there is no appeal by the Department [116 ITR 15 (S.C.)]. The Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rranti's catalogue that they claim to be the sole British suppliers of S.R.B.P. Cylinders to the transformer industry as a whole and claim to produce the largest range in the world. They also add in the same catalogue that besides electrical insulation, the possibilities for mechanical use of their cylinders are endless and many such applications have already been found - as rollers and bobbins in textiles for example, for paper making machinery, felt rollers, carrying rollers, cores, printing machine rollers and rollers on coating and impregnating machines, reeling and splitting machines and wall paper machines. But they add in the same catalogue as under :- "The properties are varied widely to suit the application by varying the base materials, the type and amounts of resin and the manufacturing process. Basic variations are incorporated in a standard range of grades, each with a particular application in mind." Thereafter, M/s. Ferranti mention the following three different grades of their material :- "Absorption at normal atmospheric pressure Cyliner dGrade Paper Grade Gain in weight 24 hrs. 7 days 1."E" (Transf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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