2000 (7) TMI 329 - AT - Central Excise

Summary

Issues:
Classification of Cable drag chain & parts thereof, Limit switch, AC/DC solenoids, Master controller/drum controller, and DC contractor under the Central Excise Tariff Act.

Classification of Cable drag chain & parts thereof:
The issue revolved around the classification of Cable drag chain under Heading 84.66 by M/s. Elektromag Methods, while the Assistant Collector classified it under Heading No. 73.15. The Tribunal analyzed the use and material of the chains, noting that they are used to convey flexible cables/hoses to machine tools. It was observed that unless proven to be suitable for use solely or principally with specific machines, the chains should be classified under Heading 73.15. The Tribunal referred to relevant notes and a previous case to conclude that the chains are classifiable under Heading 73.15.

Classification of Limit switch:
The dispute centered on the classification of the limit switch under Heading 84.31 by the Assistant Collector, as opposed to sub-heading 8536.90 claimed by the assessee. The Tribunal considered the function and use of the limit switch in machinery to determine its classification. It was established that the limit switch, by cutting off power supply, protects machinery from overtravel, thus falling under Heading 85.36 for electrical apparatus. The Tribunal upheld the classification under Heading 85.36 based on the function and purpose of the limit switch.

Classification of AC/DC solenoids:
The conflicting Headings for AC/DC Solenoids were 85.43 and 85.05. The Tribunal analyzed the function and use of the solenoids in controlling mechanical breaks. It was noted that Heading 85.05 does not cover mechanical breaks controlled by electromagnetic devices, leading to the classification of AC/DC solenoids under Heading 85.43 based on the specific functions they perform. The Tribunal relied on the Collector (Appeals) findings and relevant Explanatory Notes to support the classification under Heading 85.43.

Classification of Master controller/drum controller and DC contractor:
The issue involved the classification of these products under Heading 84.31 or 85.43. The Tribunal examined the function and purpose of the products, noting their use in electrical circuits rather than as parts of material handling equipment. It was observed that the goods appeared to be used for making connections in electrical circuits, leading to a remand of the matter for further classification by the jurisdictional Assistant Commissioner. The Tribunal emphasized the need for a detailed examination of the functions performed by the goods before determining their appropriate classification.

Conclusion:
The Tribunal disposed of all appeals based on the detailed analysis of each issue, providing clarity on the classification of Cable drag chain, Limit switch, AC/DC solenoids, and Master controller/drum controller and DC contractor under the Central Excise Tariff Act. The judgments were supported by references to relevant legal provisions, explanatory notes, and previous case law to ensure accurate classification of the products involved.