1999 (11) TMI 237

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.... is not disputed that as far as the classification of the same product under the Customs Tariff Act is concerned, it was classified under Heading 8504.90 as parts of Electrical Transformers. 3. Heard Shri G. Sampath, learned Advocate for appellants. He submits that a corresponding sub-heading is not available in the Central Excise Tariff. He submits that the classification even under the Central Excise Tariff would continue to remain under Heading 85.04 because these laminations are to be regarded solely for use as parts of the transformers which is to be manufactured by the appellants for use in C-DOT telephone exchange equipment. He submits that these transformers are not normal power transformers but are used on electrical circui....

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....ons are specifically mentioned under Chapter 83 under Heading 83.12, therefore the said section note would bar the applicability of the entire Section XVI to these goods. Since Chapter 85 falls under Section XVI , therefore on this ground, the classification claimed by the appellants under Chapter 85 would not be available. Instead, Chapter 83 would be the correct classification. He also submits that in view of exclusion mentioned above under Section Note 1(j) , there is no need to further proceed to Section Note (2) of this Section. 5. We have carefully considered these submissions and records of the case. We find that the issue requiring our consideration is whether laminations made to specific size and specifications imported wou....