COMMISSIONER OF CENTRAL EXCISE Vs. SALZER CONTROLS LTD.

JUDGEMENT

(1.) IN this appeal of the Revenue, the issue involved is regarding the classification of conduit tubes used for protecting electrical cables and wires. The department wanted the item to be classified under Heading 39.26 of the Central Excise Tariff Act, 1985 whereas the assessee wanted it to be classified under Heading 85.47. The CBE and C, by its Circular No. 42/4/95 -CX., dated 18 -12 -1995 issued under Section 37B of the Central Excise Act, 1944, had clarified that the above goods were appropriately to be classified under CETA Heading 39.17.

(2.) TODAY , appearing on behalf of the Respondents, ld. Counsel submits that this Bench has already classified the goods under CETA Heading 39.17 in acceptance of the Board's circular in the present assessee's own case. Ld. Counsel further produces a copy of the Final Order Nos. 1719 -1720/2001, dated 3 -10 -2001 [CCE, Coimbatore v. Salzer Controls Ltd. - 2002 (139) E.L.T. 446 (T)] passed by this Bench.

(3.) LD . SDR, Shri Sreekumar Menon, fairly concedes that the issue stands settled under the cited Final Order of this Bench.