9911796707
TMI Blog1999 (6) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Respondents. [Order per : Gowri Shankar, Member (T)] . The question for consideration in this appeal by the department is classification of thirteen articles manufactured by the respondent. These are described as follows : 1. AC Drive system - Simovert P/V/A/C 2. AC Drive system - Simotras H. 3. DC Drive system - Sitor Assemblies 4. DC Drive system - Symadyne 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely clear, but appears to proceed on the basis that the goods are composite in nature incorporating elements which perform functions to control the machinery to which they are attached and are therefore more appropriately import classification under Heading 85.37 or 85.43. 4. Heading 85.04 is for electrical transformers, static converters (for e.g. rectifiers) and inductors. Heading 85.37 and 84 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The emphasis of the appeal is the presence of other features, which render them more appropriately, classified claimed by the departmental representative. The Collector (Appeals) has dealt with this aspect also. 6. Only one of such feature we are not able to see is the one referred to literature relating to Simoreg K. This is the provision monitoring for the electrical motor to which this appar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ensure its supply is not significant so far as the classification under consideration is done are classifiable under 85.04. A reading of the literature makes it clear that the motor converter function of this apparatus are clearly subsidiary and follow upon the primary function of static converters. 7. As the advocate for the respondent points out, the Collector (Appeals) has by a process of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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