2006 (6) TMI 397

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..... i, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals) where the good imported by the respondents were held to be classified under Heading 8607 of Custom Tariff. 2. The contention of the Revenue is that goods are classifiable under Heading 90.32 of Custom Tariff. 3. The Respo .....

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..... f the Custom Tariff as automatic regulating or controlling instruments and apparatus. 5. On the other hand, respondents submits that it is not a components or apparatus. The consignments is of Sensors, Relays, Panels, Modules, Circuit Breakers and Switches, etc. which are to be fitted in the locomotive at various places to regulate the running of locomotive by receiving signal by various parts o .....

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..... ntrolling non-electrical quantity. We find that the goods in question were tailors made for use in the locomotive and are in the form of various Sensors, panels, Modules, Circuit Breakers, Relays and Switches, etc. which cannot be said to be instrument or apparatus for automatic regulating and controlling. The goods are rightly classifiable as parts of locomotive. Therefore, we find no infirmity i .....

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