2013 (4) TMI 79

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....lectro Thermic apparatus of a kind used for domestic purposes falling under Chapter Heading 8516 of the Schedule to the Central Excise Tariff Act, 1985. 3. The appellants have two units for manufacture of insecticide refill with electro thermic apparatus and cleared the goods manufactured by them in combination pack of apparatus and insecticides together known as 'All Out Combi Pack' which is sold in the market on MRP basis. 4. The appellant vide letter dated 22-1-2001 addressed to the Superintendent of Central Excise, Baddi informed the Department that they would clear the above mentioned combination pack under heading 3808.10 wherein the abatement from MRP was 35% in terms of Notification No. 9/2000-C.E. (N.T.), dated 1-3-2000....

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....ed the order-in-original and held that combination pack would be classifiable under chapter heading 8516. The basic reason given by the Commissioner (Appeals) in the impugned order is that the main product in the common combipack is the apparatus and not the insecticides refill, therefore, the essential character of the combipack is to be determined by the machine and not by insecticides which is only an accessory to the machine. 10. Feeling aggrieved by the impugned order of Commissioner (Appeals), dated 6-5-2004, the assessee has preferred this appeal. 11. Before adverting, the submissions made by the respective parties, we may note the undisputed facts. It is not disputed that combipack comprises of insecticides refill fallin....

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....re provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions : 2.       (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished for falling to be classified as complete (or finished by virtue of this rule), presented una....

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....hall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.           (c) when goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit classification." 14. On reading of the above Rule 3 of interpretation, it is clear that since combipack comprises of two different articles classifiable under different chapters and sub-heading of the Central Excise Act, 1985, the classification of combipack would be governed by Rule 3(b) of the above quoted Rule. Rule 3(b) of above quoted Rule provid....