ORDER
Jyoti Balasundaram, Member (J)
1. The appellants herein imported Insulating screen and blade and claimed reassessment under Heading 85.18/27(3), of the CTA, 1975 as against the original assessment under Heading 85.18/27(1) on the ground that the item was a component part of air circuit breaker manufactured by them. The authorities below have rejected their claim as untenable because they had not been able to substantiate their plea that item was part of the circuit breaker with reference either to the catalogue produced by them or any other material. Hence this appeal.
2. We have heard Shri Y. Subramanian representative of appellant Company and Shri M. Ali, ld. DR. The case of the appellant is that absence of mention of this item i.e. ‘screen’ in the catalogue cannot be the reason for holding that they are not component parts of circuit breaker as circuit breaker consists of about 3500 parts and no catalogue could contain details of all the parts and the main machinery or apparatus. Reference is made to the drawing showing the part number which is also found in the packing list namely SL 08870889. Insulating screen according to the appellant acts as insulator between three poles of a circuit breaker. Therefore he submits that classification claimed by them should be accepted and the order of the lower appellate authority be set aside.
3. Ld. DR Shri Ali while reiterating the finds of the authorities below submits that there is no mention at all of the item ‘insulating screen’ contained in the catalogue which on the other hand describe other parts such as (a) Moving Contact finger (b) main contact (c) fulerum etc. (total of 15 parts). He submits that there is no basis for the contention of the appellant that it there are several parts of machinery apparatus or machinery, they will not be mentioned in the relevant catalogue.
4. We have carefully considered the catalogue.
5. We agree that the ld. DR that the appellants have not substantiated their claim for reassessment under Heading 85.18/27(3). The catalogue which is a correct indicator in such cases nowhere mentions that insulating screen are parts of circuit breaker. There is no other material before us to support the appellants’ plea that the insulating screen is a part of circuit breaker. In the absence of any such material, there is no warrant for interfering with the order of the Collector (Appeals). Accordingly, we uphold the same and reject the appeal.