Customs, Excise and Gold Tribunal – Delhi
Harindra Industrial Corporation vs Commissioner Of C. Ex. on 16 August, 2000
Equivalent citations: 2001 (130) ELT 460 Tri Del
ORDER
S.S. Kang, Member (J)
1. In this case the issue is in respect of classification of wiring harness.
2.Heard both sides.
3.The Appellant claimed the classification of wiring harness under sub-heading 8708.00 of Central Excise Tariff Act and Revenue classified the same under Heading 8544.00 of Central Excise Tariff. We find that issue is covered by the decision of the Tribunal in the case of Shakun Products v. Collector of Central Excise reported in 1997 (96) E.L.T 184. In that case the Tribunal held wiring harness is classifiable under Heading 8544.00 of the Central Exelse Tariff Act. In view of the above decision of the Tribunal we find no merit in the appeal and accordingly appeal is hereby rejected.
