1999 (5) TMI 318

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....ED BY : S/Shri T. Ramesh and Muthu Venkataraman, Advocates, for the Appellant. Shri S. Kannan, JDR, for the Respondent. [Order per : V.K. Ashtana, Member (T) ]. - This is an appeal against Order-in-Appeal No. 424/90 (M), dated 20-12-1990 passed by Collector (Appeals), wherein, he has upheld the Order-in-Original classifying the appellant's generator (alternator) viz., Beacon EBK-1000 unde....

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....rate electricity in an automobile. In this connection he submits that their alternator is manufactured to the specifications of IS 4722, whereas, alternators for automobiles etc., are to the specification of IS 8925. Therefore, he submits their product would be classifiable under 8501 and not under 8511 which alternators are mentioned with other connected electrical equipments of automobiles. He s....

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....Ltd. v. C.C. reported in 1995 (79) E.L.T. 685 (T), wherein, it was held that while the diesel engine to be attached to a generator set would be classifiable under 8406, the generator itself would be classified under 8501 under Customs Tariff Act. Since the Customs Tariff Act and the Central Excise Tariff Act are both basically based on HSN, therefore, the position would also be applicable to class....

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....of being generated is also of 1 kVa which is not necessary for the functioning of an automobile. We also note that the product is to be operated in conjunction with an internal combustion engine which is operated at a constant speed i.e. r.p.m., whereas, in an automobile the prime mover i.e. automobile engine normally operates at varying speeds and any alternator has to be designed to take its spe....