Classification of the product 'Electra Elcon-5- CNC Continuous Path Control - Central Excise - 7/90-CX.4

Classification of the product 'Electra Elcon-5- CNC Continuous Path Control Circular No. 7/90-CX.4 Dated 31-5-1990 [From F.No. 154/2/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Classification of the product 'Electra Elcon-5- CNC Continuous Path Control. A doubt has been raised regarding the correct Classification of the product 'Electra Elcon-5' CNC Continuous Path Control, under Heading 84.66 or under Heading 85.37. The product is described as a compact - CNC Path Control with a powerfully and technologically advanced bit - slice micro processor and is suitable for manual as well as computer aided part programming. These facilities makes the system suitable for wide range of application like turning, milling, drilling, punching, grinding and CNC retro fitting. 2. The issue has been discussed in the West Zone Tariff-cum-General Conference held at Bombay on 30-4-1990 and 1-5-1990. The Conference took note of Electra Elcon-5 CNC Continuous Path Control being a product, which is a control panel with built-in data processing machine controlled numerically and has video graphic monitor, membrane type keyboard for data entry, numerically controlled micro-processor for controlling machine tool operations. The Conference held that, since it was a complete machine, it cannot be classified as parts and accessories under Heading 84.66 and in view of HSN Explanatory Notes at page 1291, it appears to be appropriately classified under Heading 85.37. The Conference, therefore, decided that the product 'Electra Elcon-5' CNC Continuous Path Control is correctly classifiable under Heading 85.37 of Central Excise Tariff Act, 1985. 3. The matter has been examined by the Board. The Board agrees with the recommendations of the Tariff Conference and accordingly it is clarified that the product 'Electra Elcon-5' CNC Continuous Path Control would be appropriately classifiable under Heading 85.37. 4. Field formations may be informed accordingly.