TaxTMI 
TaxTMI 
1985 (8) TMI 366
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....ere classifiable under Heading No. 85.16/27 (1) as "Electric traffic control equipment for railways, roads or inland waterways and equipment used for similar purposes in port installations or upon air-fields". Their refund claim and their appeal to the Appellate Collector having been rejected, they filed a revision petition to the Central Government which has been transferred to the Tribunal. Their plea in the revision application is also for re-assessment under Heading No. 85.16. 2. The appellants have not been able to file a copy of the Order-in-Original passed by the Assistant Collector. Nor could the Departmental Representative, in spite of efforts, obtain a copy. We have, therefore, had to rely on the Order-in-Appeal and other av....
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....e Customs Tariff Schedule, pertaining to "Electrical Machinery and Equipment; Parts thereof". Heading No. 85.16 itself referred to electric traffic control equipment etc. Shri Mehra was asked how the cartridges and the pistol adaptor could be brought within this heading, as they were plainly not electrically operated. Shri Mehra's reply was that the latter part of the heading did not specifically state that the equipment should be electrical in nature. 6. As regards the cartridges, Shri Mehra submitted that, if not classifiable under Heading No. 85.16, they would be classifiable under Heading No. 36.08. He specifically referred to the Explanatory Notes under Chapter 36 of the CCCN, wherein Very flares, rockets etc., were shown as clas....
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....o. 85.16 is misconceived and inadmissible. 10. As already observed, we do not have before us either the Order-in-Original or any literature or other material describing the "adaptor". We were therefore, reluctant to rule on the classification of the goods, particularly as it is not strictly necessary in terms of the claim made in the appeal and before the lower authorities, which is only for reclassification under Heading No. 85.16. Nevertheless, as both sides requested a ruling regarding these two articles, we are giving one on the basis of the material available to us. 11. As already observed, Very pistols which are used for the discharge of signal flares, are classifiable under Heading No. 93.04 of the CCCN. The function of t....