{"id":203273,"date":"2008-02-11T00:00:00","date_gmt":"2008-02-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-intel-design-systems-india-vs-commissioner-of-customs-central-on-11-february-2008"},"modified":"2018-06-23T12:39:34","modified_gmt":"2018-06-23T07:09:34","slug":"ms-intel-design-systems-india-vs-commissioner-of-customs-central-on-11-february-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-intel-design-systems-india-vs-commissioner-of-customs-central-on-11-february-2008","title":{"rendered":"M\/S Intel Design Systems (India) &#8230; vs Commissioner Of Customs &amp; Central &#8230; on 11 February, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">M\/S Intel Design Systems (India) &#8230; vs Commissioner Of Customs &amp; Central &#8230; on 11 February, 2008<\/div>\n<div class=\"doc_author\">Author: . A Pasayat<\/div>\n<div class=\"doc_bench\">Bench: Dr. Arijit Pasayat, Lokeshwar Singh Panta<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  4564 of 2002\n\nPETITIONER:\nM\/s Intel Design Systems (India) P. Ltd\n\nRESPONDENT:\nCommissioner of Customs &amp; Central Excise\n\nDATE OF JUDGMENT: 11\/02\/2008\n\nBENCH:\nDr. ARIJIT PASAYAT &amp; LOKESHWAR SINGH PANTA\n\nJUDGMENT:\n<\/pre>\n<p>J U D G M E N T<\/p>\n<p>CIVIL APPEAL NO. 4564 OF 2002<\/p>\n<p>Dr. ARIJIT PASAYAT, J.\n<\/p>\n<p>1.\tChallenge in this appeal is to the order passed by the<br \/>\nCustoms, Excise and Gold (Control) Appellate Tribunal, Fort,<br \/>\nMumbai (in short &#8216;CEGAT&#8217;) dismissing the appeal filed by the<br \/>\nappellant questioning correctness of the order in appeal dated<br \/>\n27.10.1999 passed by Commissioner, Customs and Central<br \/>\nExcise (Appeals), Pune (in short &#8216;Commissioner (Appeals)).\n<\/p>\n<p>\tBackground facts in a nutshell are as follows:\n<\/p>\n<p>\tThe appellant, engaged in the manufacture of excisable<br \/>\ngoods, inter alia, filed classification list of their products<br \/>\nmentioned at Sr. No.1(a) to (u) of the classification declaration<br \/>\nwith effect from 20.12.1996 claiming classification under<br \/>\nChapter Heading 8710 of the Schedule to the Central Excise<br \/>\nTariff Act, 1985 (in short the &#8216;Tariff Act&#8217;).  The goods in the<br \/>\nclassification list were described as parts of tanks and other<br \/>\narmoured and motorized fighting vehicles under Chapter Sub-<br \/>\nHeading 8710.00 of the Tariff Act. It is the contention of the<br \/>\nappellants that the said goods are manufactured for<br \/>\nGovernment of India, Ministry of Defence and are used in the<br \/>\ntanks and armoured fighting vehicles.  These goods are strictly<br \/>\nmanufactured as per drawing and design supplied by the<br \/>\ncustomer i.e. Ministry of Defence.  Since the goods are<br \/>\nmanufactured for use solely and principally for fitting into the<br \/>\ntanks in armoured fighting vehicles of the Defence<br \/>\nDepartment, the correct classification would be under Chapter<br \/>\nsub-heading 8710.00.  In support of their contention, they<br \/>\nhave also relied upon the Circular No.17\/90 CEX IV dated<br \/>\n9.7.1990 in which it was clarified that transmission elements,<br \/>\nswitches, gears, gearing etc. do not fall under Chapter Heading<br \/>\n84.83 when they are specifically designed for use in the<br \/>\nvehicles of Section XVII of the Tariff.  In support they have<br \/>\nsubmitted CT2 certificate received from Superintendent,<br \/>\nCentral Excise, Madras wherein it was stated that said goods<br \/>\nare classifiable under Chapter Heading 8710.  In view of the<br \/>\nevidence, it was contended that their classification under<br \/>\nChapter Heading 8710 was in order.  On the other hand, the<br \/>\nadjudicating authority relied upon Note 2(f) to Section XVII<br \/>\nwhich excludes the goods i.e. electrical machinery and<br \/>\nequipment falling under Chapter 85 and since the appellants&#8217;<br \/>\nmanufacture goods such as contractors, switches, control box<br \/>\netc. and are used for switching\/protecting electrical circuits or<br \/>\nfor making connections to or in electric circuits, these are<br \/>\nparts of electrical equipments falling under chapter sub-<br \/>\nheading 8536.90 and CBEC circular was, therefore, not<br \/>\nrelevant.  Moreover, reliance was placed on the interpretative<br \/>\nRule 3(a) which provides that specific entry shall be preferred<br \/>\nto the heading providing more general description.<br \/>\nAccordingly, Assistant Commissioner classified the goods<br \/>\nunder chapter sub-heading 8536.90 and confirmed the<br \/>\ndemand.\n<\/p>\n<p>\tCEGAT dismissed the appeal filed by the appellant.\n<\/p>\n<p>2.\tLearned counsel for the appellant submitted that the<br \/>\nclassification list for period in question was submitted on<br \/>\n9.4.1997 for the previous periods. Such classification lists<br \/>\nwere approved. The show-cause notice was issued by the<br \/>\nDepartment proposing to levy duty under Heading 8536.90.<br \/>\nThe Department had not proved that articles fall within<br \/>\nHeading 8536.90. It has also relied on Circular No.17\/90-<br \/>\nCX.4, dated 9.7.1990.  A note II has no application because<br \/>\nDepartment has not proved that the articles fall under Chapter\n<\/p>\n<p>85.  Leaned counsel for the respondent supported the orders.\n<\/p>\n<p>3.\tIt is to be noted that the CEGAT has held that goods are<br \/>\nidentifiable as goods under Chapter 8536.90. The authorities<br \/>\nhave categorically held that the article falls under Chapter 85.\n<\/p>\n<p>4.\tAs per Rule 1 on Interpretive Rules, classification of<br \/>\nexcisable goods is to be determined according to the terms of<br \/>\nthe Heading and in terms of Section\/Chapter notes.  Note 2(f)<br \/>\nto Section XVII (which governs Chapter 87) excludes the goods<br \/>\nviz. electrical machinery and equipment (Chapter 85). The<br \/>\ngoods in question i.e. contractors, switches, control box etc.<br \/>\nare the goods used for switching, protecting electrical circuits<br \/>\nor for making connections to or in electric circuit. These<br \/>\nparts\/components are specifically covered under CSH<br \/>\n8536.90. The CBEC Circular relied upon by the assessee is<br \/>\nnot relevant.\n<\/p>\n<p>5.\tAs per the Explanatory Notes to HSN the parts falling<br \/>\nunder Chapter Heading 8710 would be covered under the said<br \/>\nchapter, provided they fulfill both the conditions i.e. they must<br \/>\nbe identifiable as being suitable for use solely or principally for<br \/>\nsuch vehicles and that they must not be excluded by the<br \/>\nprovisions of Notes to Section XVII. The identifiable parts<br \/>\nunder the said heading bodies of armoured vehicles and parts<br \/>\nthereof, cover special road wheels for armoured cars,<br \/>\npropulsion wheels for tanks, tracts etc.  As per this<br \/>\nrequirement, the goods should not only be identifiable to be<br \/>\narmoured vehicles, but it should so not have been excluded by<br \/>\nNotes to Section XVII.  The Chapter note 2(f) excludes<br \/>\nelectrical machinery and equipment falling under Chapter 85.<br \/>\nExplanatory Notes to HSN relating to the parts and accessories<br \/>\nexcluded by Note 2 specify items with reference to specific<br \/>\nChapter Heading as per (7) (a), (k) which excludes photographs<br \/>\nand other current collectors for electric traction vehicles,<br \/>\nfuses, switches and other electric apparatus of Heading<br \/>\nNo.85.35 or 85.36. The items, therefore, manufactured by the<br \/>\nappellants are identifiable or are in the nature of goods falling<br \/>\nunder Chapter Heading 85.36.  Since these fall under the<br \/>\ncategory of excluded goods under Chapter Notes, even though<br \/>\nthey are used specifically solely or principally with the<br \/>\narmoured vehicles of Chapter Heading 8710, they are<br \/>\nclassifiable under Chapter Heading 8536.90 only as held by<br \/>\nthe adjudicating authority.\n<\/p>\n<p>6.\tThe appeal is therefore sans merit, deserves dismissal<br \/>\nwhich we direct.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India M\/S Intel Design Systems (India) &#8230; vs Commissioner Of Customs &amp; Central &#8230; on 11 February, 2008 Author: . A Pasayat Bench: Dr. Arijit Pasayat, Lokeshwar Singh Panta CASE NO.: Appeal (civil) 4564 of 2002 PETITIONER: M\/s Intel Design Systems (India) P. Ltd RESPONDENT: Commissioner of Customs &amp; Central Excise DATE [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-203273","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Intel Design Systems (India) ... vs Commissioner Of Customs &amp; Central ... on 11 February, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-intel-design-systems-india-vs-commissioner-of-customs-central-on-11-february-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Intel Design Systems (India) ... vs Commissioner Of Customs &amp; 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