ORDER
P.S. Bajaj, Member (J)
1. The issue involved in this appeal is regarding classification of Galvanised Insulator Hardware. The respondents are manufacturer of galvanised insulator hardwares, moulding boxes, forged steel balls and G.I. stranded wires. They had filed classification list under Heading 8546.00 and availed the benefit of Notification No. 175/86, dated 1-3-1986 as amended. However, this classification list was not accepted by the department. They served a show cause notice dated 13-2-1991 for reclassification of their goods under Heading 7326.90 with a consequential demand for duty. The Asstt. Collector confirmed reclassification as mentioned above and also confirmed the demand vide his Order-in-Original dated 18-6-1992. Aggrieved by this order of the Asstt. Collector the respondents went in appeal before the Collector (Appeals) who through the impugned order dated 31st December, 1992 refused to accept the classification as proposed by the Appellants as well as ordered the classification of the goods under 8548.00. The Revenue being aggrieved by order of the Collector (Appeals) have come up in appeal before the Tribunal. None has appeared on behalf of the respondents, but they have sent the written submission and prayed for the decision on merits. We heard Shri R.K. Sharma, learned SDR, who has contended that the product of the respondents falls under Heading 7326.90 of the Central Excise Tariff Act and that the Collector (Appeals) has wrongly refused to accept this classification and classified the product under Heading 8548.00. Sub-heading 7326.90 reads as under:
“7326.90: Other articles of Iron or Steel – Other”
In the instant case there is no mention that the product of the respondents are made of iron or steel. A perusal of the Asstt. Collector’s order-in-original shows that some of the components of the goods are made of aluminium, phosphor, Bronze, Brass and the Iron steel parts with zink coating. He had nowhere owned that the major or the principal components are of steel or iron. Therefore, apparently, he wrongly classified the product under this sub-heading.
2. The Collector (Appeals) classified the product under Heading 85.48 which covers the goods, electrical parts of machinery or apparatus not specified or included elsewhere in this chapter. But in our view for want of evidence to show that these are electrical parts no specific finding have been recorded by the Collector (Appeals) in this regard in the impugned order. Therefore, the goods cannot be legally classified under this sub-heading.
3. In order to make correct classification of the goods in question, it was essential for the authorities below to determine the components. Having failed to do so has resulted in miscarriage of justice. Therefore, the impugned order passed by the Collector (Appeals) deserve to be sent back to the Asstt. Collector for classification of the product after ascertaining the components in question. Accordingly, the appeal of the Revenue is accepted and the case is sent back to the Asstt. Collector for deciding the matter regarding classification of the goods afresh.