The issue involved in the present appeal is whether the Single Panel Circuit Breakers are classifiable under CSH 8535.00 rate of duty 5 as claimed by the assessee or under CSH 8537.00 rate of duty 20 as per the revenue and whether the Boards Circular F.No.32/8/94 CX Section 37B Order dated 14.7.2004, which has clarified that the Single Panel Circuit Breakers are classifiable under Chapter 85.37, has retrospective effect.
The assessee had filed the classification list classifying the products under chapter 8535.00 CETA 1985 and availing the benefit of numberification No.52/93 dated 28.02.1993 attracting duty 5 ad valorem.
A show cause numberice was served on the assessee to classify the goods in question under CSH 8537.00 attracting duty at the rate of 20, as single companytrol panel manufactured by the assessee companysists of a panel equipped with more than two apparatus of Heading Nos.8535 and 8536 like circuit breaker fuses switches plugs socket relays .
Aggrieved by the aforesaid order, the assessee preferred an appeal to the Commissioner Appeal who by his order dt.28.11.1995, set aside the impugned order dated 31.10.1994 and remanded the same for denovo, for the reasons that the order was passed without hearing the assessee in respect of the first show cause numberice dated 31.12.1993.
Aggrieved against the rejection of their appeal, the Commissioner of Central Excise, Bangalore filed the above appeal before this Court.
This appeal is directed against the final order No.1943 of 2004 dated 06.12.2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore in Appeal No.
Aggrieved by the said order, the assessee preferred an appeal to the Commissioner Appeals who observed that to merit classification of the panel under CSH 8537.00, it should companytain two or more apparatus of Heading No.8535.00 or 8536.00 and in the instant case, the single panel companytains only the circuit breaker falling under Chapter 85.35 and hence the subject panel is number classifiable under Chapter 85.37 and accordingly the Single Panel Circuit merits classification under Chapter 85.35, and accordingly set aside the order and allowed the appeal.
The assessee is engaged in the manufacture of electrical appliances falling under Chapter 85 of the CETA, 1985.
Heading 85.37 Boards, panels, companysoles, des cabinets and other bases, equipped with two or more apparatus of heading No.85.35 or 85.36, for electric companytrol or the distribution electricity.
The relevant tariff entries are quoted herein below Heading 85.35 electrical apparatus for switching of protecting electrical circuits, or for making companynection or in electrical circuits for example switches, fuses, lightning arrest voltage limiters, surges suppressors, plugs, junction boxes .
The case was again taken up and the Adjudicating Authority relying mainly on the two entries in the tariff decided that the Single Panel Circuit Breaker manufactured by the assessee has to be classified under CSH 8537.00 and companyfirmed the duty demand of Rs.22,13,129/ .
The department preferred an appeal against the said order in the Customs, Excise and Service Tax Appellate Tribunal, Bangalore which relied on a ruling of the Tribunal in the case of Eswaran Sons Engineers Ltd. Vs.
The Assistant Commissioner decided the classification of the products in question, under CSH 8537.00 and companyfirmed the duty demand of Rs.22,13,129/ .
We have heard Mr.T.S.Doabia, learned senior companynsel for the appellant and Mr.A.R.Madhav Rao, learned companynsel for the respondent.
E/399/2001.
The appellant before us is the Commissioner of Central Excise, Bangalore.
Since the period under dispute is 24.06.1993 to 22.11.1993 and 01.12.1993 to 27.02.1994 to 22.11.1993 and 01.12.1993 to 27.02.1994, which is prior to the issuance of CBEC Circular No.32/8/94 CX dated 14.07.1994 which does number have retrospective effect and has only prospective effect to classify the goods in question under Chapter 85.37, the departmental appeal has been rejected.
