Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of C. Ex. vs Cable Corporation Of India on 5 September, 2006
ORDER S.S. Sekhon, Member (T)
1. Revenue is in appeal. The assessee has filed classification declarations effective 7-11-1998, 1-2-99 and 23-2-99 for their products Insulated Electric Wires and Cables of Aluminium Conductor and copper with PVC insulation of different sizes falling under CSH. 8544.90 claiming exemption under Notification No. 5/98 dated 9-6-1998 as amended as the said cables were to be intended for use as parts of Fly Ash Handling System. They also enclosed copy of certificates from Ministry of Environment of Forests. Classification as claimed were accepted and benefit of Notification as amended was not granted. Being aggrieved the assessee preferred an appeal. The Commissioner (Appeals) vide his order granted the benefit. Hence this appeal filed by Revenue.
2. Considering that HSN prescribes, cables even if cut to size would remain classified as cables and in this case the cables have been cleared without cutting to size, classification can be upheld under Chapter 85.44 as cables, that such cables cannot be held to be parts or components of Fly Ash System eligible to exemption under Notification 5/98 as wordings of said Notification grant exemptions to goods specified in list B and list B incorporates Fly Ash Handling system and not parts thereof at SI. No. 27 and parts of the goods specified in the list have been added at Serial No. 29 vide an amendment Notification No. 32/98 would not cover the cables, as these cables which are not cut to size, length or specific shapes are general purpose use as cables and thus cannot be classified as parts of said Ash Fly System.
3. Appeal of Revenue is, therefore, to be allowed. The goods are to be classified as cable under CHN 8544 without benefit of Notification.
(Pronounced in Court on 5-9-2006)