Classification of Timer used in Industrial and others purposes to change the sequence of operation on the basis of time - Whether classifiable under Heading 91.06 or 91.07 or under Heading 90.29 of the CET - Central Excise - 4/90-CX.1

Classification of Timer used in Industrial and others purposes to change the sequence of operation on the basis of time - Whether classifiable under Heading 91.06 or 91.07 or under Heading 90.29 of the CET Circular No. 4/90-CX.1. Dated 19-2-1990 [From F. No. 13/7/89-CX.1] Government of India Central Board of Excise Customs New Delhi Subject : Classification of Timer used in Industrial and others purposes to change the sequence of operation on the basis of time - Whether classifiable under Heading 91.06 or 91.07 or under Heading 90.29 of the CET. The question of classification of Timer was discussed in the First South Zone Central Excise Tariff Conference of Collectors held at Hyderabad on 11th 12th January, 1990. The Minutes of the said conference have been circulated in Board's letter F. No. 22/7/89-CX.1, dated 29th January, 1990. 2. C.C.E., Bangalore who sponsored the point produced a sample of the Timer at the time of the conference and explained that the Timer manufactured in his Collectorate is nothing but 'time switch' though it is called a timer. Timers are manufactured from single digit to four digits with digital display and thumb wheel set point to provide pre-detennined time. Timers are available from time range 0.1 sec. to 9999 minutes. All these Timers do not have characters of clocks as defined under Heading 91.05 (Wall Clocks, Table Clocks and Alarm Clocks) of Heading 91.06 of CET. It was further explained that the Timers in question are mainly designed to make or brake electric circuits automatically at a given time as pre-detennined according to a previously established programme on the thumb wheel switches. These goods do not fit into the description of "Timer" given at Sl. No. 6 of Heading 91.06 of HSN at page 1546 rather it satisfies the description of time switch given under the Heading 91.07 of HSN at page 1547 According to the HSN Heading 91.07 at page 1547, the Time Switches are used for control of circuits. 3. In view of the above the conference concluded that the goods in question are not classifiable under Heading 90.29 as Revolution Counters or Production Counter and meters like taxi not relevant as this heading covers apparatus for measuring or recording the time of the day or indicating interval of time like time register and time recorders. 4. The Conference was of the unanimous view that Heading 91.07 of CET specifically covers time switches with clock or watch movement and hence this is the relevant Heading for the goods in question. 5. The Board has accepted the above views of the conference that the timers of the type discussed above are correctly classifiable under Heading 91.07. 6. Field formations and trade interests may be informed suitably.