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Issues: Classification of "Programmer for Washing Machine" under sub-heading 9032.89 or 8537.10 of the Customs Tariff.
Detailed Analysis: 1. Issue of Classification: The appeal concerned the classification of the "Programmer for Washing Machine" under sub-heading 9032.89 as claimed by the appellants or under sub-heading 8537.10 as determined by the Customs. 2. Appellants' Argument: The appellants, manufacturers of automatic washing machines, imported the programmer for use in manufacturing washing machines. They argued that the programmer was not a numerical control panel and did not fall under Heading 85.37. Instead, they contended that it should be classified under Heading 9032.89 as an apparatus for automatically controlling non-electrical quantities. 3. Customs' Position: The Customs relied on Explanatory Note No. 2 to Heading 85.37, which mentioned programmer switchboards for controlling apparatus used in domestic electrical appliances like washing machines. Based on this, the Customs classified the programmer under sub-heading 8537.10. 4. Lower Authorities' Decisions: The adjudicating authority and the Commissioner (Appeals) upheld the Customs' classification under sub-heading 8537.10, considering the nature of the programmer. 5. Legal Arguments: The appellants' representative argued that the programmer should be classified under Heading 9032.89 based on Note 6 of Chapter 90, which covers instruments for automatically controlling variables like temperature and flow. They highlighted that the programmer did not meet the requirements for classification under Heading 85.37. 6. Tribunal's Decision: After considering the arguments, the Tribunal agreed with the appellants. They noted that the programmer, being an automatic controlling apparatus, fell under Heading 90.32 and sub-heading 9032.89. The Tribunal emphasized that the programmer was explicitly excluded from Heading 85.37, as per the HSN. Therefore, they set aside the Customs' classification and ruled in favor of the appellants. 7. Conclusion: The Tribunal allowed the appeal, directing the correct classification of the programmer under sub-heading 9032.89 of the Customs Tariff, in line with the provisions of Heading 90.32.
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