2004 (8) TMI 174

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....mber (J) (Oral)]. - In this appeal of the Revenue, a classification dispute arises. This dispute, which relates to the period 1991-1996, is regarding what are called "cluster of instruments". The respondents, during the above period, manufactured and cleared various measuring and testing instruments in clusters. Each such "cluster" consisted of pressure gauge, temperature gauge, fuel gauge, ammete....

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....in the CETA Schedule. Accordingly, pressure gauge, temperature gauge and fuel gauge were classified under Heading 90.26 and speedometer was classified under Heading 90.29. The assessee accepted this classification. However, the department has challenged it in the present appeals. 2. Heard both sides. Ld. DR reiterates the grounds of the appeals. The main ground of these appeals is based on HSN ....

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....ter Notes were not considered by the Bench which decided that case. Ld. Counsel has also endeavoured to defend the impugned order with reference to HSN Notes under Chapter 90. 4. We have considered the submissions. The assessee claimed classification of the panel/set/cluster of instruments under sub-heading 9031.00, while the department claimed it under sub-heading 8708.00. The original authori....

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....ondents' own case cited by the DR. On a perusal of the Tribunal's order, we find that, in that case, the party had not disputed the fact that the goods were cleared in clusters/sets which did not find place in Chapter 90 and that each set was principally and solely meant for use in motor vehicles. In the instant case also, they have taken this very stand. Therefore, as held by the Tribunal in the ....