PHARMACHINE MFG. CO. Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellants herein are manufacturers of punches and dies which are tablet forming tools manufactured according to the specifications of tablet manufacturers, who used the same with tablet manufacturing machines. They claimed classification under CET sub -heading 8485.90 as parts of tablet making machines. The Department issued a show cause notice on 23 -10 -1990 proposing reclassification under CET sub -heading 8207.00 as punches and dies. The classification as proposed in the notice was confirmed by the Assistant Collector; the lower appellate authority upheld the Assistant Collector's order and hence this appeal.

(2.) THE appellants have asked for a decision on merits and, therefore; we heard Shri Negi, learned SDR and perused the records.

(3.) WE find that the Department seeks to rely upon Note 2(a) to Section XVI of the Central Excise Tariff which reads as under : -