Custom, Excise & Service Tax Tribunal
M/S. Permali Wallace P. Ltd vs Commissioner Of Central Excise on 7 February, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. III
Excise Appeal No. 102 of 2005
[Arising out of Order-In-Appeal No.370/CE/BPL/2004, dated 01.11.2004 issued by CCE, Bhopal]
For approval and signature:
Honble Ms. Archana Wadhwa, Judicial Member
Honble Mr. Mathew John, Technical Member
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Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
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Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
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Whether Their Lordships wish to see the fair copy of the Order?
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Whether Order is to be circulated to the Departmental authorities?
M/s. Permali Wallace P. Ltd. Appellants
Vs.
Commissioner of Central Excise Respondent
Bhopal Coram: Honble Ms. Archana Wadhwa, Judicial Member Honble Mr. Mathew John, Technical Member Appearance:
Shri B.L.Narsimhan, Adv. for the Appellants Shri I.Baig, DR for the Respondent Date of Hearing/decision : 07.02.2012 ORDER NO . ___________DATED________ Per Ms. Archana Wadhwa:
The dispute in the present appeal relates to correct classification of the parts and accessories of optical fibre cables. The appellants are claiming the classification of joint-closure/box of optical fibre cables manufactured by them under heading 9033.00. On the other hand, the authorities below have upheld the classification of the same under chapter 8544.00.
2. For proper appreciation of the dispute, both the entries are re-produced below:-.
8544.00 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.
9033.00 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.
3. Ld. Advocate appearing for the appellants submits that during the relevant period, the dispute about the correct classification of optical fibre cables was also going on. Whereas the industry was claiming classification under Chapter 90, Revenue classified the same under Chapter 85. Such dispute travelled upto Tribunal and the Tribunal in the case of Optel Telecommunication Ltd. reported in 2005(186)ELT109(Tri.-Del.) has held that optical fibre cables are correctly classifiable under Chapter 90 and not under heading 85.44. As such, he submits that the dispute about the correct classification of optical fibre cables stands finalised and parts and accessories of the same would get classified under heading 9033.00.
4. After hearing ld. DR, we find that heading 9033.00 covers parts and accessories of the machines, appliances, instruments or apparatus of Chapter 90. In as much as the optical fibre cables fall under Chapter 90 as held by the Tribunal in the above referred decision, the parts would fall under Chapter 90.33. As such in terms of the law declared by the Tribunal in the above referred decision, we hold the correct classification of the joint-closure/box of optical fibre cables would fall under heading 9033.00. We accordingly set aside the impugned order and allow the appeal with consequential relief to the appellants.
(Pronounced in the open Court)
(Archana Wadhwa) Member(Judicial)
(Mathew John)
Member(Technical)
RK-I
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