SHS ELECTRONICS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE issues are common in both the appeals and hence both are taken up together for disposal.

(2.) THE brief facts of the case are that the appellants are manufacturing Horn Controllers and E.P. Valve/P.T. Switch and filed declaration under Rule 173B of the erstwhile Central Excise Rules, 1944 classifying the goods under sub heading 8708 of CETA, 1985. Show cause notices were issued to the assessee for re -classifying the product "Horn Controller" under CETH 8512.00 and EP Valve and PT switch under CETH 8481.80 and demanded differential duty. The adjudicating authority confirmed the classification "Horn Controller" under Chapter Heading 8512.00 and the EP Valve/PT Switch under 8481.80 and also confirmed the demand of duty. The appellant filled appeals before the Commissioner (Appeals) only on the classification of the "Horn Controller" classified under Chapter Heading 85.12. Commissioner (Appeals) in the impugned orders has dismissed the appeals and upheld the orders of adjudicating authority. Hence the present appeals.

(3.) ON merits, Ld. Advocate submits that the appellants are manufacturing Horn Controller on job work basis on the raw materials supplied by M/s. Roots Auto Products (P) Ltd. and cleared the Horn Controller to them on payment of appropriate excise duty under Chapter Heading 87.08. These are used as accessory of Air Horn classifiable under Chapter 87.08 as parts of Motor vehicles. It is parts of Air Horn as held by the Department.