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TMI Blog1997 (1) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... kmen, sales/service personnel and other clients. They claimed classification of these items under CTH 90.23. The Asstt. Collector held that these could be used as CNC system also and therefore, it cannot be claimed that these are unsuitable for any other purpose in terms of CTH 90.23. Collector (Appeals) upheld the order. Hence this appeal. 2. Arguing for the appellants, ld. Advocate submits that the Asstt. Collector himself describes the difference between actual control panel and a simulator and admitted that certain parts essential in a control panel were absent in a simulator because there were not required for simulation purpose. Collector (Appeals) also held that presuming for the sake of argument that the goods imported are simulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... control panel of a CNC system as seen from the users Manual PG of TRAUB CNC Turning machine TND 560 with TX-8D control panel. And also in the normal CNC systems the operations to be carried on a work piece are programmed and these operations can be visualised on the monitor of the CNC Control panel and are controlled from the CNC Control Panel. In the case of simulator the function is similar to that of the CNC control panel wherein the operations that are to be carried on a work piece or programmed and controlled through the CNC control panel which is similar to the CNC control panel of normal CNC systems. In the case of Simulator the only difference is that there is no work piece on which the operations are carried out. The Simulator sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tart, he must press the push button and as soon as the motor of the swarf conveyor will start, the diode will glow. Even though to the trainee the panel looks the same, the working is totally different. In the Simulator the push button actuates the diode. In the CNC the push bottom acts as a signal to the CNC. The CNC sends a signal to the Programmable Logic Controller (PLC). The PLC operates a relay to start the motor and makes the diode glow. If we were to put the panel of the Simulator on the CNC, pushing the button will never start the swarf conveyor but the diode will glow. This is because there is no signal between the push button and CNC and PLC and relay. They therefore, negative the argument of the Asstt. Collector that by connecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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