2004 (2) TMI 475 - AT - Customs

Summary

Issues: Classification of electric control panel under Customs Tariff Act.

Analysis:
1. Facts: The appeal was filed against the Order-in-Appeal by M/s. M.T.R. Foods Ltd. regarding the classification of an automatic continuous line for production of shortcut pasta with accessories imported from Italy.

2. Contention: The importer argued that the electric control panel should not be separately classified under Heading 8537.10 as it is an integral part of the production line, citing previous Tribunal decisions.

3. Legal Interpretation: The Tribunal considered the argument that all constituents of a machine should be treated as a whole for classification, relying on precedents like Milk Food Ltd. v. CC, New Delhi and CCE, Chennai v. Fluid Therm. Technology Pvt. Ltd.

4. Decision: The Tribunal held that the electric control panel, being specifically designed for the main machine and essential for its operation, should be classified along with the main machine under Heading 8438.10 of the Customs Tariff Act.

5. Conclusion: The order of the Commissioner (Appeals) was set aside, and the appeal of the appellants was allowed, emphasizing the principle that components integral to a machine should be classified along with the main machinery.