9911796707
TMI Blog2003 (4) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by them to Indian Railways. 2. Shri B.L. Narsimhan, learned Advocate submitted that the Appellants manufactured roof top mounted package unit of air conditioners for the Indian Railways in conformity with the specifications provided by Railway Design Standard Organisation; that the said organisation has also issued design specifications for electrical control panel meant for Air conditioners; that sometimes Indian Railways floats tenders calling for manufacture of electrical control panels also alongwith the air conditioners; that, however, the specifications for both air conditioners and control panels are individual and separate; that the Assistant Commissioner under Order-in-Original dated 21-10-99 has classified electrical control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovides that parts which are goods included in any of the heading of Chapter 84 or Chapter 85 are in all cases to be classified in their respective headings; that electric control panels are specifically mentioned in Heading 85.37 and in terms of Note 2(a) electric control panels cannot be classified elsewhere else but under Heading 85.37 even if they are suitable for use solely or principally with roof top mounted package unit of air conditioners; that resort to Note 2(b) to Section XVI can be held only when the goods cannot be classified by the application of Note 2(a); He relied upon the following decisions : (1) CCE v. Unicon Connectors Pvt. Ltd. - 2001 (131) E.L.T. 604 (T-LB) (2) Hydraulic Engineers v. CCE - 2001 (130) E.L.T. 366 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty under Heading 85.37 and not as part of Roof top mounted package unit. 5. Countering the submissions, Shri .V. Valte, learned SDR submitted that electric control panels are essential, integral and identifiable components/parts of air conditioning package unit; that the air conditioning package unit cannot function without the impugned goods; that the electric control panels are cleared along with the air conditioning package units; that the Board s Circular dated 25-9-86 was issued to provide merely broad guidelines and was not based on detailed technical information of each of the parts or accessories; that it was clearly mentioned in the said Circular that the individual cases should be decided on merits by the Commissioner themselv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions of both the sides. The facts which are not in dispute are that the Appellants are manufacturing both Roof Top Mounted Package Unit of air conditioner and electrical control panels as per the specifications of the Indian Railways. It is also not in dispute that the impugned electrical control panels are used along with the package air conditioner units. The Appellate Tribunal has considered this issue in the case of Sidwel Refrigeration Ltd. wherein also the Appellants were manufacturing and supplying Roof Top Package unit of air conditioners to Indian Railways and electric control panels on the basis of specifications provided by Railway Designs and Standard Organization. The Tribunal observed that the air conditioning system co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise, Mumbai v. Unicon Connectors Pvt. Ltd. It is not the case of the Revenue that electric control panels are not goods included in Heading 85.37 of the Central Excise Tariff. Thus applying the Note 2(a) to Section XVI the electric control panels are classifiable under Heading 85.37. Rule (1) of the Rules for the Interpretation of the Schedule also provides that classification shall be determined according to the terms of the Headings and any relevant Section or Chapter Notes. The Explanatory Notes of HSN as pointed out by the learned Advocate, clearly provide that the Rule that the parts which are suitable for solely or principally with particular machines are classifiable in the same Heading as machine, does not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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