Tariff classification under Entry 8528 upheld where departmental circulars and record supported the factual finding.

Goods cleared by the assessee were treated as classifiable under Tariff Entry 8528 rather than Tariff Entry 8529 under the Central Excise Tariff Act, 1985. The classification was upheld because the Commissioner and Tribunal relied on the relevant departmental circulars and the applicable statute, and the determination was treated as a finding of fact supported by the record. No basis was found to interfere with those concurrent findings, and the levy of duty challenge failed.

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Issues: Whether the goods cleared by the appellant were classifiable under Tariff Entry 8528 or Tariff Entry 8529 of the Central Excise Tariff Act, 1985, and whether the findings of the authorities below warranted interference.

Analysis: The findings of the Commissioner and the Tribunal were based on the relevant departmental circulars and the applicable statute. The classification determination was treated as a finding of fact supported by the record, and no ground was found to interfere with that conclusion.

Conclusion: The classification under Tariff Entry 8528 was upheld, and the challenge to the levy of duty failed.

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