EXCELSIOR INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The issue under reference to this Larger Bench is whether "Roller Assembly" is liable to classification under Heading 86.07 of the Central Excise Tariff. Reference has been occasioned because the Division Bench which heard the appeal doubted the correctness of the earlier decision (Division Bench) of this Tribunal in the case of United Engineering Industries v. C.C.E. - 2000 (123) E.L.T. 1009 wherein a view was taken that roller assembly would be classifiable under Heading 8607. It may be mentioned that the order impugned in this appeal was passed following the order of the Tribunal in the case of United Engineering Industries.

(2.) Roller assembly in question has been described as under :

(3.) We have perused the records and heard both sides. The contending Headings under consideration are Headings 8504 and 8607. Heading 8504 forms part of Chapter 85 which is for Electrical Machinery and Equipment and Parts thereof. Heading 8504 reads as under : "8504.00 Electrical transformers, static converters (for example, rectifiers) and inductors".