2005 (8) TMI 483

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....goods manufactured by the appellants. 3. The adjudicating authority vide Order-in-Original confirmed the classification of the product manufactured by the appellants under sub-heading 8302.00, while confirming the demand amounting to Rs. 2,28,356/- as against the classification claimed by the appellants under Chapter sub-heading 8443.00 of the Central Excise Tariff Act, 1985. Whereas in the impugned order passed by the Commissioner (Appeals) has approved the classification of goods in question under Chapter Heading 8548 and directed recalculation of the demand of duty appropriately as per law. 4. The appellants are engaged in the manufacture of Battery Charging equipment AC/DC Distribution Board and M.S. Cubicle falling under Ch....

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....hich mounting of base metal and therefore, the classification under Chapter Heading 83.02 is totally ruled out. In fact it would have been appropriate to consider the classification under Chapter Heading 95.48 as electrical parts of machinery or apparatus not otherwise specified or included. Since the M.S. Cubicle by itself is not capable of functioning individually either for production of commodity or otherwise, its classification under 85.43 is totally ruled out. 6. The evidence on record do suggest that M.S. Cubicle is manufactured strictly with the intended specific technical requirement, which are varying according to the uses of it in the production of battery charger (under Chapter Heading 85.04), AC and DC Distribution Boards....