2006 (8) TMI 78

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dispute and have considered their submissions. The period of dispute is September, 1995 to March, 1996. Heading 8418 covers "refrigerants, freezers and other refrigerating or freezing equipment, electric or other: heat pumps other than air-conditioning machines of Heading No. 84.15." Under this Heading, the complete machines are classified under SH 8418.10 and parts thereof are classified under SH 8418.90. According to the appellant, both "Accumulator" and "Receiver" are parts of refrigerating equipment and, therefore, would be classifiable under SH 8418.90 only. On the other hand, the respondents would say that the "Accumulator", which receives excess refrigerant in the course of the working of the refrigerating equipment is doing a specia....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he power to classify goods is part of the power to levy duty of excise and the same is essentially a legislative function, which cannot be delegated. In other words, the trade notice classifying goods under various entries of the Central Excise Tariff, being one issued by the Collector without delegation, to him, of the Board's power under Section 37B of the Central Excise Act, cannot be sustained in law. In this connection, reliance is placed on the Delhi High Court's decision in Faridabad Iron and Steel Trade Association v. Union of India [2004 (178) E.L.T. 1099 (Del.)], wherein it was held that quasi-judicial functions could not be controlled by executive circulars. 2.Apparently, both the lower authorities chose to follow the trade no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erently in different Commissionerates, it is for the Board to step in and bring about uniformity. We can hardly conceive the idea of a Commissionerate in some part of the country bringing about such uniformity for the whole of the country. Rule 233 ibid empowered CBEC, Chief Commissioners and Commissioners to issue written instructions providing for "supplemental matters" arising out of the Central Excise Rules, 1944. Classification of goods is of paramount importance in the realm of Central Excise law. It is a function which requires to be performed carefully in accordance with law - this expression "law" includes any instructions or guidelines issued by the Board under Section 37 B also - as it would go to the root of assessment of goods ....