JYOTI LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, VADODARA

JUDGEMENT

(1.) THIS appeal is directed against the order -in -appeal dated 30 -7 -2001, which reversed the order -in -original, which held that the classification of product under heading 8535.

(2.) THE relevant facts are arise for consideration are that the appellant are manufacturer of vacuum circuit breakers, which they classified under sub -heading 8535.00 of the Central Excise Tariff Act, 1985. Show cause notice was issued to the appellant for re -classification of the said products under chapter heading 8537 cleared during Oct. 93 to August, 94. The appellants resisted to the show cause notice on the ground that the classification list as filed was duly approved by the excise authorities and there is no fresh evidence for re -classification. The adjudicating authority has accepted the contention of the appellant and set aside the proceedings initiated by the show cause notice. On an appeal by the department, the Commissioner (Appeals) has set aside the order -in -original on the ground that the final products will fall under Chapter sub -heading No. 8537 as per the circular issued by Board in exercise of power under Section 37B of the Central Excise Act, 1944. Hence, this appeal.

(3.) THE learned Advocate submits that issue is now squarely covered by the decision of the Tribunal in the case of S and S Power Switchgear Ltd. v. CCE, Chennai -II as reported in 2003 (160) E.L.T. 555 (Tri. -Chen.). It is also his submission that HSN Notes of Chapter 85.35 and 85.37 make it very clear that products manufactured by them shall be classifiable under chapter heading 85.35. It is his submissions that since the HSN Notes and Central Excise Tarrif are abridged the notes of the HSN would clearly apply to the Heading 85.35 of CETA, 1985.