Act, 1985. The description of the goods under the said heading reads as “ sign plates, address plates and similar plates, numbers, letters and other symbols of base metal, excluding those of heading No. 94.05 ”. On examination of such Chapter Heading read with HSN explanatory notes, the learned Commissioner (Appeals) in the said case of Bajaj Auto has held that Chapter Heading 83.10 does not include plates not bearing letters, numbers, designs etc. The said order had also accepted the submissions of the appellant therein that the name plates manufactured by them were blank and do not bear any letters, numbers, designs etc. On the basis of such factual matrix, the learned Commissioner (Appeals) in the said case had held that the classification of the goods under Heading 83.10 as decided by the lower authority is ruled out and the order is not sustainable to that extent. We find that the said order passed by the learned Commissioner (Appeals) was appealed against by the Revenue before this Tribunal and vide Order No. A/1545/2005-WZB/C-III dated 19.07.2005 (in Appeal No. E/2923/2001), the Tribunal had rejected the appeal filed by Revenue [reported in 2005 (190 E.L.T. 389 (Tri.-Mum.)]. In the case in hand, we find that the Original Authority had referred to the Explanatory Notes appended to Chapter 8310, to conclude that the goods in question should appropriately be classifiable under CTH 83100090. However, on reading of the said Tariff Item together with the HSN and the order of the learned Commissioner (Appeals) passed in the case of Bajaj Auto Ltd. (supra), it is observed that the CTH 83.10 does not include plates not bearing letters, numbers, designs etc., and printing of Indian Logo, without carrying out such activities, cannot be considered as the goods, to be classified under CTH 8310. Though, the said order in the case of Bajaj Auto Ltd. (supra) was passed by the learned Commissioner (Appeals) for the classification of goods under the Central Excise Tariff Act, 1985, which was subsequently upheld by the Tribunal (supra), but the principles decided therein squarely apply to the classification of imported goods under the Customs Tariff Act, 1975, inasmuch as the Central Excise Tariff has been aligned with the Customs tariff at the eight digit level by amendment of the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), with effect from 28.02.2005.
