2002 (12) TMI 267

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..... r per : V.K. Agrawal, Member (T)]. The issue involved in this appeal, filed by M/s. Pal Brothers Works (now known as M/s. Season Electrics Pvt. Ltd.), is whether Electromagnet Assembly manufactured by them is classifiable under Heading 90.33 of the Schedule to the Central Excise Tariff Act as parts of Electricity Supply Meters or under Heading No. 85.05 as confirmed by the Commissioner (Ap .....

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..... learned Advocate also mentioned that Heading 85.05 covers only electromagnets, permanent magnets and articles intended to become permanent magnets after magnetization; that Heading 85.05 does not apply to Electromagnet assembly; that Note 2(a) to Chapter 90 clearly provides that parts and accessories which are goods included in any of the heading of Chapter 90 or 84, 85 or 91 (other than Heading .....

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..... nt of an accessory, that is, power factor, does not change the primary function of the electromagnet; that the principal function is the determining factor in ascertaining the classification of a product; that primary/fundamental function being as electromagnet, the impugned product is appropriately classifiable under Heading 85.05. In reply the learned Advocate submitted that power factor is not .....

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..... has been attached to the same. We find substance in the submissions of the learned Advocate that the impugned product is not electromagnet simplicitor but a combination of electromagnet and power factor. It has also not been disputed by the Revenue that the impugned product is a part of Electricity Meter. In fact, the Commissioner (Appeals) has given his specific finding that there is no doubt t .....

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..... machines, appliances, instruments or apparatus of Chapter 90 since electric supply meters are classifiable under Heading 90.28 of the Tariff. Note 2(a) to both Chapter 85 and Chapter 90 is not attracted as the impugned goods is not a goods included in any of the headings of these two Chapters. Accordingly, we set aside the impugned order and allow the appeal. - - TaxTMI - TMITax - Central Exc .....

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