Customs, Excise and Gold Tribunal - Delhi
Balkrishna Pen Ltd. vs Collector Of Central Excise on 13 July, 1998
Equivalent citations: 1999(107)ELT199(TRI-DEL)
ORDER P.C. Jain, Member (T)
1. Heard the learned SDR in the absence of the respondents (sic) who have requested for decision on merits.
2. Issues involved and findings of the lower appellate authority thereon are given below:
"I have considered the facts of the case together with records of personal hearing. Though the Respondents are claiming Box stands of different types as correctly classifiable under H.No. 9608.00 as pen holder, it is found that they are not merely pen holders - being more optly designed to be considered as pen stands - but actually designed not only to hold the pen but also for keeping pins, U-clips and exhibiting day and date calender etc. Even in Col. Nos. 2 of C. Lists they indicate as 'Executive Desk stand', 'Calender Stand' etc. In commercial parlance also the items are known by these names and not as "Pen holders". As such these products in question would like out-side the perview of Heading No. 9608.00. The Heading No. 83.04 of GET A, 1985 deals with the miscellaneous articles of box metal such as "Filing Cabinets, Card-bodex, Cabinets, Paper trays, paper rests, Pen trays, office stamps stands and similar office as desk equipment of base metal. The products viz., "Desk Stand for pen and ball pens are therefore appropriately classifiable under H.No. 83.04 as office or Desk Equipment attracting Central Excise at 25% ad valorem.
As regards 'springs', it is observed that they have been specified also under H. No. 7308.60 of Central Excise Tariff Act, 1985 as 'Goods'. Chapter Note (1)(d) on Chapter 96 of CETA, 1985 excludes "Parts of general use" as defined in Note (2) on Section XI. Therefore, the "Springs" in question would merit classification under H. No. 7308.60 of CETA, 1985 attracting Central Excise Duty at 15% adv. and not under H.Nos. 9608.00 as approved. The exemption under Notification No. 74/86 dated 28-2-1986 is applicable for "parts of ball point pens" classifiable under H. No. 96.08 and the exemption under Notification No. 21/88, dated 1-3-1988 is applicable for the "Parts of Pens" classifiable under H. No. 9608.00 and therefore would not be available for the product "Springs for Ball Point pens" classifiable under H. No. 7308.60."
2. We have gone through the appeal memo. We do not find any infirmity in the findings of the lower appellate authority.
3. Hence the appeal is dismissed.