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TMI Blog2009 (6) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... re manufactured by first producing plastic boxes in the injection moulding machines in the premises of RIL. Thereafter these boxes are sent along with MCB contactor, terminal connector, indicting lamp, push buttons, capacitor clamp, ammeter and voltmeter to one M/s. Siliconix, Coimbatore for assembly on job work basis. On receipt of the same the capacitor is fixed in the clamp provided and packed for clearance. The capacitor box is designed according to the rating of the submersible pump i.e. horse power of the submersible pump. A sticker displaying the Sl. No. of the pump is fixed on the corrugated boxes in which the submersible pump and the capacitor box are packed in order to identify which capacitor box is designed for which submersible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote 2(a) of Section XVI of the Tariff Act, 1985 parts which are goods included in any of the Chapter Headings 84 and 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings . Applying this Note he found that control panels were classifiable under Chapter Heading 85.37. Tariff Heading 85.37 reads as follows :- Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control for the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517. The customers could choose from the market, control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustries Ltd. v. CCE, Bombay - 1997 (95) E.L.T. 519 (T.) (iv) CCE v. Frick India Ltd. - 2007 (216) E.L.T. 497 (S.C.) (v) CCE, Mumbai v. Essem Plastic Industries Ltd. - 2006 (193) E.L.T. 572 (Tri.-Mum.) (vi) Kerala State Electronics Development Corporation Ltd. v. CCE, Cochin - 1994 (71) E.L.T. 508 (T.) We have perused these case law and find them not applicable to the case on hand. In Pioneer Electric Furnace Mfrs. case (supra) the Tribunal rejected the assessee s claim to classify the transformers manufactured and cleared by it as part of electric furnace in which the transformers were intended to be used. It was held that such transformers should be classified under the heading provided for transformers. In RC Projects and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate duty applicable to the respective headings. This decision was affirmed by the Apex Court. The ratio does not apply to the facts of the instant case as compressor was a stand alone item and apparently other goods were not essential parts of compressor. In Essem Plastic Industries case (supra), the ratio was that an article figuring in a particular entry of tariff was in all cases to be classified in its appropriate heading even if designed to work as part of a specific machine. This ratio also does not apply to the facts of the case since the article in question was not stated to be cleared along with the machine, of which it formed part. Commissioner observed that the Apex Court had upheld the contention of the Revenue in appeal agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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