2005 (9) TMI 90

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ded elsewhere in this Chapter". The Chapter in question is Chapter 85. Chapter 85 falls within Sec. XVI of the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Act'). The Heading of the Chapter reads as : "Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles". 2. According to the appellant it is the admitted case that all its products are supplied to State Electricity Boards and two other power agencies. They claim that their products are classifiable under Tariff Entry 85.48 because the items produced by them are electrical parts of an apparatus within the meaning of that tariff entry. The app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was accordingly approved with this amendment. Being aggrieved, the appellant approached the Collector. The Collector did not interfere with the finding of the ACCE (Collector-Appeals). The matter came up before the Central Excise Gold (Control) Appellate Tribunal (CEGAT). The Tribunal also dismissed the appeal. The Tribunal held that the transmission lines basically consist of electricity conducting cable and power for supporting and keeping the cables in position etc. These transmission cables, according to the Tribunal, "cannot be called machinery or apparatus at all". 4. Being aggrieved by the decision of the Tribunal, the appellant has preferred this appeal. According to the appellant the Tribunal has arrived at its conclusion that tra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e purpose of Tariff Heading 85.48 our attention was drawn to several definitions of the word 'apparatus' by the appellant who has contended that it had an arguable case that the transmission lines ware equipment for the purpose of the transmission of electricity and that the parts manufactured for such transmission fall within Tariff Heading 85.48. None of these definitions have been considered by the Tribunal. It has proceeded purely on the basis as if the sole test for classification under the Act was the constitution of the particular item. In our view there is no invariable test to determine the question of classification. It would depend upon the nature of the tariff heading. The constituents or the elements of a transmission cable wou....