2003 (6) TMI 294

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....Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue raised in this appeal is the correct classification of electromagnet assembly under Central Excise Tariff. The impugned order passed by the Commissioner has confirmed its classification under tariff entry 85.05, treating the item as electromagnet, after overruling the appellant's content....

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....be under Heading 90.33 [Pal Brothers Works v. CCE, Delhi-I [2003 (151) E.L.T. 447 (Tribunal) = 2002 (53) RLT 1009 (CEGAT-Del.)]. We have heard the learned SDR also. 3. This Tribunal's aforesaid order in the case of Pal Brothers Works related to the classification of the same product, namely, electromagnet assembly. The Tribunal ordered classification under Chapter 90 with the following obs....

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....o the same. We find substance in the submissions of the learned Advocate that the impugned product is not electromagnet simplicitor but a combination of electromagnet and power factor. It has also not been disputed by the Revenue that the impugned product is a part of Electricity Meter. In fact, the Commissioner (Appeals) has given his specific finding that "there is no doubt that the impugned goo....