9911796707
TMI Blog1999 (7) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Revenue, the matter relates to the classification of electrical drum controllers, master controllers, drum switches and limit switches. These products were used for electric drum controller. The respondent M/s. Sterling Control P. Ltd. had sought classification of these goods under sub-heading No. 8537.00 of the Central Excise Tariff. A show cause notice was issued and the matter was adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... combination of multiple electrical circuits to provide electrical control of equipments and machinery. Sub-heading No. 8537.00 covers boards, panels, consoles, desks, cabinets and other bases. Such boards, panels etc. for classification under this sub-heading were to be equipment with two or more apparatus of Heading No. 85.35 or Heading 85.36. The goods in dispute are neither boards nor panels. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trical control of equipment and machinery and have more than one uses, they have pleaded that they could be classified as parts suitable for use solely or principally with the machinery. In the grounds of appeal, the Revenue had stated that the goods could be used in cranes but could also be used elsewhere as claimed by the respondents. We, therefore, consider that their classification under sub-h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l motions. They are also used in hoists winches as well as for speed control of slipring or squirrel cage motors in various machines. They could be used for different purposes where control of motor speed was required. It has also been added that as per the appearance and usage of the product, it was not purely a mechanical apparatus. 6. Keeping in view the product description and usage we consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
