2000 (1) TMI 506

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....h Bhagwat, Advocate, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - The Collector has filed this appeal being aggrieved by the decision of the Collector (Appeals). The Collector (Appeals) had in his order observed that "I find that the department has not given any ground for changing the classification of the respondents' goods except for saying that once the respondents have ....

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....f products like half collets for engine valves, dies, punches etc. They filed a CL effective from 29-3-1990 claiming classification of the half collets for engine valve under chapter heading 7318.90 and for dies and punches under chapter sub-heading 8207.00. The respondents also claimed the benefit of Notf. No. 217/86, dated 2-4-1986. On examination of the CL, the department alleged that the half ....

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....uct half collets for engine valves under chapter heading 84.09.00 in their CL; that however, the department after scrutiny and verification directed them to classify their product under chapter sub-heading 7318.90; that at the insistence of the department, the assessee amended CLs which were approved by the proper officer; that there was no violation of any provision of rule, the duty was paid at ....

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....herefore as per the requirement of Rule 2(a) of the Rules of interpretation of the Schedule to CETA, 1985; that a product which has acquired the essential character of finished goods is to be included in the heading pertaining to the finished goods. He, therefore, submits that half collets for engine valves have appropriately been classifiable under chapter sub-heading 8409.00 as part of the I.C. ....