2007 (3) TMI 121

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.... classified under Heading 85.33 of the First Schedule to the Customs Tariff Act, and cleared the same on payment of duty as applicable to the said classification. Subsequently, show-cause notices were issued to them by the department proposing to classify the above goods under SH 8516.90 as parts of heaters for diffusing insecticides and demanding differential duty. This demand of duty was contest....

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....iff Schedule. The authorities, however, overruled this objection and held the goods to be classifiable under SH 8516.90. 3. We find that, admittedly, the item was described in the manufacturer's catalogue as "Thermistor for insecticide electric diffusers". The catalogue described it as under :- "This unit is a plastic housing device with a hole in the center to heat the standard wick thanks ....

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....at the lower authorities have correctly dealt with this dispute. The original authority held as under :- Classification under 8533.40 would have been relevant if what was imported was just a thermistor and nothing else. The imported goods as explained in para above, are heaters for electric insecticide diffusers rather than mere thermistors. In view of this, the products namely MKO5 Godrej and ....

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.... countered by relying on the Hon'ble Supreme Court's judgement in Commissioner of Central Excise, Hyderabad v. Kalpana Chemicals Ltd., 2006 (197) E.L.T. 319 (S.C.). We find that, in the case of Kalpana Chemicals (supra), a Bench of three judges of the Hon'ble Supreme Court relied on ITW Signode India Ltd. v. Collector, 2003 (158) E.L.T. 403 (S.C.) and held to the effect that it was open to the dep....