Customs, Excise and Gold Tribunal – Mumbai
Modison Metals Ltd. vs Commissioner Of C. Ex. on 4 March, 2002
Equivalent citations: 2002 ECR 975 Tri Mumbai, 2002 (144) ELT 667 Tri Mumbai
Bench: S T Gowri, G Srinivasan
ORDER
Gowri Shankar, Member (T)
1. The question for consideration in this appeal is the classification of the silver alloy contacts that the appellant manufactured. It is not in dispute that these contacts were manufactured on the order of Shriram Refrigerators and supplied to them for use in the manufacture of overload protection relays which form part of the refrigerator. In the order impugned in the appeal, the Commissioner has held the goods to be classifiable under heading 8536.10 as overload protection relays.
2. In the appellant’s own case in CCE v. Modison Metals Pvt. Ltd. -2000 (116) E.L.T. 535, the Tribunal has held such goods to be classifiable under Heading 85.38.
3. Appeal is accordingly allowed and the impugned order set aside.