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2000 (2) TMI 497

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....;    Adaptors (6)     Plug Orifice (7)     Inserts (8)     Speeder Lever; and (9)     Valve Water Shutt Off The appellants had sought their classification under sub-heading 7419.99 of the Central Excise Tariff, as other articles of copper/brass, while the Collector of Central Excise (Appeals) had classified the same under sub-heading No. 8481.99 of the Central Excise Tariff, taking the goods in question as parts of tap, cock, valve etc. The appellants had filed classification list under letter dated 26-7-1991. Under communication dated 9-1-1992, printed technical literature along with the information regarding end-use was sought by the jurisd....

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....2 of the Tariff only radiators for central heating, not electrically heated, and parts thereof, of iron or steel, were classifiable. Admittedly, the goods in question were not of iron or steel. The Asstt. Collector of Central Excise who adjudicated the matter observed that the appellants had expressed their inability to clarify the end-use of the radiators whose parts they were reported to be manufacturing. Accordingly, he ruled out the classification of the goods in question under sub-heading No. 7322.00. As the goods were in the nature of parts of taps, cocks and valves and similar appliances, which were specifically described in Heading No. 84.81, the classification under sub-heading No. 8481.99 was approved. The Collector of Central Ex....

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....pecific heading as against the general Heading No. 74.19 for articles of copper. 5. The classification list No. 34/91-92 was filed under letter dated 26-7-1991. The classification list was not approved, and for proper classification, the assessee was asked to furnish the printed technical literature of the products in dispute. Theirs end-use was also called for. Under reply dated 19-2-1992, no technical literature of the said products was furnished. A show cause notice dated 5-3-1992 was issued and the matter was adjudicated after observing the principles of natural justice. Thus it is not a case of review of the classification list. Earlier classification lists were for different periods. Thus, the plea that it was a case of review ....

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....ed with a grille. When the radiator unit is turned off, this apparatus serves as a distributor of conditioned air (refer page 1034 of the HSN). 8. Electric radiators were not classifiable under Heading No. 73.22 of the Tariff. According to the HSN, they were classifiable under Heading No. 85.16 which covered space heating apparatus, electro-thermic appliances etc. 9. According to the HSN, the following are not regarded as parts of radiators - (a)     Pipes and fittings to connect up central heating boilers and radiators (Headings 75.03 to 73.07) (b)     Radiator stands (Heading 73.25 or 73.06) (c)      Steam or hot water taps, cocks etc. (Heading 84.81) 10. It ....