HAVELLS INDIA LTD. Vs. CCE

JUDGEMENT

(1.) THE issue raised in this appeal is the correct classification of electromagnet assembly under Central Excise Tariff. The impugned order passed by the Commissioner has confirmed its classification under tariff entry 85.05, treating the item as electromagnet, after overruling the appellant's contention that the item in question was an assembly of parts alongwith electromagnet and not a mere electromagnet. The appellant had canvassed classification under Chapter 90 of the Central Excise Tariff. The impugned order also notes that the item consists of number of parts. Nevertheless, classification under tariff item 85.05 was approved because "as a whole it is electromagnet as it creates a magnetic field around it with the passage of electric current through the coil surrounding core lamination."

(2.) During the hearing of the appeal, learned Counsel for the appellant took us through the various chapter headings and chapter notes and pointed out that the very issue had came up for consideration before this Tribunal and the Tribunal had decided that the correct classification would be under heading 90.33 (Pal Brothers Works v. CCE, Delhi -1, [2002 (53) RLT 1009 (CEGAT -Del)]. We have heard the learned SDR also.

(3.) THIS Tribunal's aforesaid order in the case of Pal Brothers Works related to the classification of the same product, namely, electromagnet assembly. The Tribunal ordered classification under Chapter 90 with the following observations: