Final Order No. 367/99-B1 arising from in Appeal No. E-3362/92-B1. Case: Collector of C. Ex., Bangalore Vs Honeycomb India Pvt. Ltd.. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Case NumberFinal Order No. 367/99-B1 arising from in Appeal No. E-3362/92-B1
CounselFor Appellant: Shri S. Nunthuk, JDR and For Respondents: Shri K.N. Singh, Advocate.
JudgesShri P.C. Jain, Vice President and A.C.C. Unni, Member (J)
IssueCentral Excise Tariff Act, 1985
Judgement DateApril 01, 1999
CourtCEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)


P.C. Jain, Vice President, (New Delhi)

  1. In the present case we are concerned with classification of two items namely 1. Aircraft/floor board/flat panels, 2. Honeycomb floor boards/partition panels.

  2. The lower appellate authority has classified the aforesaid two items under Tariff Heading 88.03 (as part of aircraft) and under Tariff Heading 86.07 as part of Rail coaches respectively as claimed by the respondents herein the assessees.

  3. Revenue in its appeal now seeks to classify the first item as aluminium article under tariff sub-heading 7610.90 or alternatively 7616.90. As regards honeycomb floor boards/partition panels Revenue contends that its classification would be under the following sub-headings i.e. two as mentioned above and remaining two are 7308.90 and 3925.99.

  4. We have gone through the impugned order. We have also gone through the grounds of Appeal filed by the Revenue''s. Tariff Heading 88.03 speaks of parts of goods under Heading Nos. 88.01 or 88.02. Tariff Heading 88.02 speaks of other aircraft for example Helicopters, Spacecraft and Spacecraft Launched vehicles. There is a clear finding of fact recorded in the impugned order that Aircraft/floor board/flat panels are used exclusive as parts of Aeroplanes and they do not find any use outside. Section Note 2 to Section XVII stipulates that the expression parts used in Section XVII under which Chapter 88 falls do not apply inter alia to parts of general use as defined in Note 2 Section XV of base metal, or similar goods of Plastics (Chapter 39). We have also gone through the various other items under Section Note 2. Revenue made at the most a claim for ousting the first article from the scope of Tariff Heading 88.03 that Aircraft Floor Boards/flat panels are parts of general use. However, by looking at the definitions of parts of general use in Note 2 to Section XV or of similar goods of plastics under Chapter XXXIX, we are...

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