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TMI Blog2000 (7) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Accordingly, all these appeals are being disposed of by one Common Order. 2. We heard Shri M.P. Singh, learned DR, and Shri Gopal Prasad, learned Advocate. Their submissions on the question of classification of each product involved and our findings are as under : 3. Cable drag chain parts thereof 3.1 M/s. Elektromag methods have classified Cable drag chain under Heading 84.66 of CETA whereas the Assistant Collector classified the same under Heading No. 73.15 of the Tariff. The Collector (Appeals) under Order dt. 31-1-1992 had classified the same under Heading 84.66 since they were parts suitable for use solely or principally with the machines of Heading Nos. 84.56 to 84.65 holding that these chains were used in computerised nume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cable drag chain will be classifiable under Heading 73.15 and not under Heading 84.66 unless and until it is proved that this is a part suitable for use solely or principally with machines falling under Headings 84.56 to 84.65 of the Tariff. We observe that these chains are used to convey flexible cables/hoses, etc. to machine tools. Nothing has been brought on record to prove that these chains are parts suitable for use solely or principally with machines falling under Heading Nos. 84.56 to 84.65. The Collector (Appeals) has merely gone with their use with N. C. Vertical boring and turning machine, Machining centre in Order dated 31-1-1992 and also with the fact that these chains are made of plastics for same purpose. There is no materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uipment falling under Headings 84.25 to 84.29 and performs diverse function like controlling over travel, over transverse, hoisting, lowering etc. that the basic function of such device is to protect the trolly/crane from over travel; that switches classifiable under 8536.90 perform the basic function of on-off an electric circuit and hence these switches in question are classifiable under Heading 84.31. 4.3 The learned Advocate, on the other hand, submitted that Collectors (Appeal) have classified the limit switches under Heading 85.36 as this Heading covers electrical apparatus for switching or protecting electrical circuits; that, further, according to McGraw Hill Dictionary of Scientific and Technical Terms, limit switch is A switc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector (Appeals), the impugned solenoids are electric magnetic devices for controlling mechanical, hydraulic or pneumatic breaks; that they are independent appliance and are not parts; that Heading 84.43 covers electrical machines and apparatus, having individual functions, not specified or included elsewhere and as solenoids have independent functions they are classifiable under Heading 85.43; that as per HSN Explanatory Notes, Heading 85.05 does not cover electro magnetic devices for controlling mechanical, hydraulic or pneumatic breaks. He also relied upon the decision in Automac (Madras) P. Ltd. v. CCE, 1993 (68) E.L.T. 854 (T) wherein the solenoids, used as essential part of various types of valves and not used directly as machine p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.2 On the other hand, the learned Advocate submitted that master controllers have either single break contracts or double break contracts and come in metal housing with operating handle and are used for cutting out resistance to the motor for speed control; that as their principal function is electrical and not of material handling equipment, these are classifiable under Heading 85.43. He finally referred to McGraw Hill Dictionary according to which drum controller is an electric device that has a drum switch for its main switching element; used to govern the way electric power is delivered to a motor. Similarly contractor is A heavy duty relay used to control electric power circuits. Also known as electric contactor . He contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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