M/S INTEL DESIGN SYSTEMS (INDIA) P. LTD. versus COMMISSIONER OF CUSTOMS & CENTRAL EXCISE

M/S INTEL DESIGN SYSTEMS (INDIA) P. LTD. versus COMMISSIONER OF CUSTOMS & CENTRAL EXCISE

Contractors, switches and control boxes, although manufactured for armoured vehicles, are parts of electrical equipment and thus classifiable under Heading 8536.90, being excluded by Note 2(f) to Section XVII from Heading 8710. CBEC Circular cited by appellant is not relevant for classification.

Parties
Appellant: MIS INTEL DESIGN SYSTEMS (INDIA) P. LTD.; Respondent: COMMISSIONER OF CUSTOMS & CENTRAL EXCISE
Jurisdiction
India
Judgment Date
11 February 2008
Procedural Posture
Civil Appeal / Final Judgment on Appeal From Central Excise & Gold (control) Appellate Tribunal
Outcome
Appeal dismissed
Legal Topics
Classification Under Central Excise Tariff Act, Interpretation of Tariff Headings, Exclusion Under Chapter Notes, Relevance of CBEC Circular
Customs and Central Excise Taxation Law Classification Under Central Excise Tariff Act Interpretation of Tariff Headings Exclusion Under Chapter Notes Relevance of CBEC Circular

Case Brief

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Parties

MIS INTEL DESIGN SYSTEMS (INDIA) P. LTD.

Appellant

COMMISSIONER OF CUSTOMS & CENTRAL EXCISE

Respondent

Procedural Posture

Civil Appeal / Final Judgment on Appeal From Central Excise & Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Whether contractors, switches and control boxes manufactured for armoured vehicles are classifiable under Heading 8710 or 8536.90 of Central Excise Tariff Act
  2. 2 Applicability of Note 2(f) to Section XVII excluding electrical machinery and equipment from Chapter 87

Ratio Decidendi

Contractors, switches and control boxes, although manufactured for armoured vehicles, are parts of electrical equipment and thus classifiable under Heading 8536.90, being excluded by Note 2(f) to Section XVII from Heading 8710. CBEC Circular cited by appellant is not relevant for classification.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed; goods to be classified under Heading 8536.90 of Central Excise Tariff Act