BPL LIMITED Vs. COMMISSIONER OF C. EXCISE, BANGALORE

JUDGEMENT

(1.) M /s. BPL Ltd., the appellants are engaged in the manufacture of among other items, parts of transformers goods falling under Chapter heading 85.04 of the CET. Classification Lists filed for these parts on concessional rate of excise duty claimed under Notification No. 160/86, dated 1 -3 -1986. A Show Cause Notice No. 745/92, dated 26 -5 -1992 was issued, proposing to deny the benefit of concessional rate of duty on the said goods on the ground that Notification No. 160/86, dated 1 -3 -1986 was not applicable to parts of Transformers. Similar Show Cause Notices Nos. 1622/92, dated 5 -2 -1993, 240/95, dated 5 -2 -1993, and 1012/93, dated 4 -6 -1993 were also issued. The Assistant Commissioner passed an Order -in -Original dated 2 -2 -1995 upholding the contention of the appellant that parts of Transformers will fall within the purview of the concessional rate of duty in terms of Notification No. 160/86, dated 1 -3 -1986. Being aggrieved by the above order the Department filed an appeal before the Commissioner of Central Excise (Appeals), Bangalore. By Order -in -Appeal dated 21 -3 -1997 the Commissioner (Appeals) has partially allowed the appeal of the Department by finding that the Notification is applicable to the parts, but certain parts viz. spools were not classifiable under 85.04. Aggrieved by that portion of the Order -in -Appeal arriving at the finding that Spools are not classifiable under 85.04, the appellant preferred this appeal on the following grounds : -

(2.) WE have heard both sides and submissions find : -

(3.) IN view of our findings we set aside that portion of the order, classifying certain parts of transformers under Chapter Heading 39.26. Appeal allowed accordingly.