COMMISSIONER OF CENTRAL EXCISE, BANGALORE Vs. GARGI ENTERPRISES

JUDGEMENT

(1.) THIS is a Revenue appeal against the Order -in -Appeal No. 1133/99 -C.E., dated 28 -10 -1999 rejecting the contention of the Revenue that Spools, Bobbins and Coil Former manufactured by the assessee does not fall under Tariff Heading 8504.00 of the CET but falls under Chapter Heading 3926.00.

(2.) IT is the Revenues case that the items are used as parts of transformers as noted in the impugned order. The parts of transformers are covered under Chapter Heading 8504.00. It is the further contention of the Revenue that Section Note 1(c) of Sec. XVI of the CET Act excludes the goods bobbins, spools, cops, cones, reels or similar support of any material from the Chapter Headings 39, 40, 44 or 48. In view of this specific exclusion in Section Note 1(c) of Sec. XVI from Chapter Heading 39, they are required to be classified only under Heading 8504.00.

(3.) WE have heard learned JCDR Smt. Shobha L. Chary and learned Chartered Accountant Shri Madhukar.