DCM PRECISION ENGINEERING Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) M/s. DCM Precision Engineering have filed the captioned appeal. The dispute in the appeal is whether the goods are classifiable under Chapter sub -heading 84.09 as claimed by the assessee by filing the classification list/declaration on 10 -11 -97 or the goods are liable for classification under Chapter Heading 86.07 as held by the authorities below.

(2.) The facts of the case in brief are that the appellants are engaged in the manufacture of Cylinder Head Assembly for internal combusion engine used in the Diesel Locomotives. On 10 -11 -97 the appellants filed a classification list/declaration stating that the goods manufactured by them were classifying under Chapter Heading 84.09 before that the Department was classifying their goods under Chapter Heading 86.07. The authorities issued SCN to the appellants asking them to explain as to why the goods should not be classifiable under Chapter Heading 86.07. The Asstt. Commissioner classified the goods under Chapter Heading 86.07. On appeal ld. Commissioner (Appeals) upheld classification of the goods under Chapter Heading 86.07 of CETA, 1985 and hence the appeal before us.

(3.) Shri S.C. Kamra, ld. Counsel arguing the case for the appellant submits that the appellant came to know that the same product manufactured by their competitors was being classified under Chapter Heading 84.09. He submits that the appellant therefore, also filed a revised classification list/declaration on 10 -11 -97. He submits that cylinder heads assembly manufactured by the appellant is a part of internal combustion engine and therefore, should have properly been classified under Chapter Heading 84.09. Referring to the Note under Chapter Heading 84.09 of HSN Explanatory Notes at page 1249 ld. Counsel submits that it has been stated therein -