ORDER
Shiben K. Dhar, Member (T)
1. These appeals are directed against the Order-in-Appeal No. 52/88-Ahmd., dated 8-7-1988 passed by the Collector of Customs, Bombay.
2. The appellants had imported 4 consignments claimed to be Inverter, Control Board/Card and Dual Firing Modules. They claimed these to be components for the manufacture of induction furnaces. These goods were classified under CTH 8518/27(1) CTA 75. The appellants claimed after subsequent clearance classification under Heading 85.11(1) CTA 75 on the ground that the impugned goods were parts of induction furnaces. The claims were rejected. Collector (Appeals) also rejected the claim holding in addition, in regard to alternative plea regarding classification under 8518/27(1) that the appellants had not produced any evidence that the impugned goods were designed for use in circuits of 400 volts or more.
3. Arguing for the appellants, the ld. Consultant submits that these goods are designed for use only with induction melting furnaces. He draws our attention to the catalogue placed in the file. He submits that these ought to have been assessed under 8511(1) as parts of induction melting furnaces. In the alternative, he submits that even while these are classified as parts of control panels, they ought to have been classified under Heading 8518/27(3) as that sub-heading is specific to the impugned goods.
4. The ld. D.R. forcefully reiterated the department’s arguments and submits the even in regard to alternative plea of classification under 8518/27(3), the appellants had not submitted any evidence in regard to voltage.
5. We have heard both sides. CTH 8518/27 is a specific entry which covers among other electrical apparatus for making and protecting electrical circuits. The impugned goods admittedly are parts of such panels. Their classification under general heading like parts of induction furnaces under 85.11(1) as claimed has to be ruled out. Since the impugned goods answer more specifically to the description set out in CTH 85.18/27, we hold that the impugned goods are correctly classifiable under this heading. We, however, note that in regard to sub-heading, the more appropriate heading prima facie would appear to be 8518/27(3) which is a specific sub-heading for electrical apparatus for making and protecting electrical circuits, for the protection of electrical circuits or for making connections to or in electrical circuits, resistors, switch boards and control panels. This sub-heading, however, is qualified by a proviso that articles are designed for use in circuits of 400 volts or above or of 20 AMPS or above or for use with motors of 1.5 kilowatts. Collector (Appeals) has recorded that literature, system manual and drawings produced by the appellants cannot be corelated to the imported goods. While dealing with alternate claim under 8518/27(3), it was contended before us by the ld. Consultant that the induction melting furnaces work on a voltage of 450 volts, and therefore, the impugned goods which are parts of control panel can be presumed to be designed for use in circuits of 400 volts or more. We, however, find that literature placed in the file does not specifically indicate the placement of the control panels and their connection with the induction melting furnaces to prove that these are designed for use in the circuits of 400 volts or more. We are of the view that this is a verifiable fact. ld. D.R. also fairly concedes that this could be verified through remand.
6. We, therefore, set aside the impugned order and remand the matter to Assistant Commissioner of Customs for de novo decision in regard to conditions relating to proviso in sub-heading 8518/27(3). The appellants are at liberty to produce before him such evidence as they consider would support their case in regard to the alternative plea of classification under this sub-heading. Assistant Commissioner shall decide the matter afresh after observing the Principle of Natural Justice.